Rejecting Paper Cup Machines’ Transaction Value Merely Relying on Earlier Set-Aside Order is Unsustainable: CESTAT

The CESTAT ruled that rejecting the transaction value of paper cup machines merely based on a previously set-aside order was unsustainable. The tribunal held that customs authorities must independently assess transaction value rather than relying on outdated or invalid precedents. The decision reinforces the principle of case-specific valuation in customs assessments.