https://www.taxtmi.com/caselaws?id=54202 An earlier customs valuation order accepting the declared transaction value had attained finality, and the Department's appeal against it was dismissed as withdrawn. Applying res judicata, the tribunal held that the same valuation issue could not be reopened in a later proceeding merely on the basis of subsequent investigation, because the earlier determination had not been lawfully displaced. The reopening was therefore impermissible and the impugned order was set aside. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54202 An earlier customs valuation order accepting the declared transaction value had attained finality, and the Department's appeal against it was dismissed as withdrawn. Applying res judicata, the tribunal held that the same valuation issue could not be reopened in a later proceeding merely on the basis of subsequent investigation, because the earlier determination had not been lawfully displaced. The reopening was therefore impermissible and the impugned order was set aside. Case-Laws Customs Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54202