Customs valuation requires expert examination of goods before rejecting declared value and redetermining duty.

Declared assessable value of imported electronic printed circuit boards could not be rejected merely on website references and contemporaneous data when the exact nature and use of the goods required technical examination. Customs valuation under section 14 of the Customs Act, 1962 read with the Customs Valuation Rules, 2007 had to be based on expert inspection of the goods, and the material used for any redetermination had to be disclosed to the importer to enable rebuttal. The valuation adopted by the adjudicating authority was therefore not sustained, and the matter was remanded for de novo adjudication after expert examination and disclosure of the basis of valuation.

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Issues: Whether the declared assessable value of the imported electronic goods could be rejected and redetermined on the basis of website material and contemporaneous data without expert examination of the goods.

Analysis: The goods were electronic printed circuit boards and their exact nature and use could not be determined by lay inspection alone. Reliance only on website references was held to be insufficient for loading value and demanding differential duty. The proper course was to examine the goods through an expert opinion and then redetermine value in accordance with section 14 of the Customs Act, 1962 read with the Customs Valuation Rules, 2007. The material forming the basis of redetermination was also required to be shared with the importer so that a rebuttal opportunity could be given.

Conclusion: The valuation adopted by the adjudicating authority was not sustained, and the matter was remanded for denovo adjudication after expert examination of the goods and disclosure of the basis for redetermination to the importer.

Ratio Decidendi: Assessable value under customs law cannot be redetermined merely on the basis of website references or untested assumptions about the goods' identity and use; expert examination and observance of rebuttal rights are necessary before final valuation.

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