Appellate Authority Fails to Provide Valuation Method for Industrial Valves, Leaving Lower Authorities Without Guidance.

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....Valuation of imported goods - industrial valves of various types - Related party - Appellate Authority did not discuss on the methodology to arrive at the import price having rejected the declared value. No directions are given to the lower authorities about the manner in which the valuation is to be arrived at and the rules thereunder to be applied. Such an order cannot be implemented.....