Imported Goods Transaction Value cannot be rejected without a speaking order

Krupa Chaton Mfg. Co Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)  Introduction: The matter of Krupa Chaton Mfg. Co Pvt Ltd Vs Commissioner of Customs was brought before the CESTAT in Ahmedabad. The appellant argued against the improper rejection of the transaction value of imported goods and questioned the adequacy and relevance of NIDB data used by the department. This article explores the intricate details of the case and the subsequent order issued by the CESTAT. Analysis: The central concern of the case revolved around the rejection of the transaction value and the utilization o...