Adjudicating Authority Must Decide Import Valuation Data Disclosure Under CVR 2007 by Sept 15, 2025

The HC directed the adjudicating authority to decide the Miscellaneous Application filed by the Petitioner under the CVR, 2007 and relevant judicial precedents, regarding disclosure of import valuation data. The authority must hear the Petitioner and pass a reasoned order by 15 September 2025. The Petitioner's application cannot remain pending, and any disclosed data may impact the final adjudication. The petition was disposed of accordingly.

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ISSUES:

Whether the adjudicating authority is required to decide the Miscellaneous Application seeking disclosure of import data relevant to determination of customs valuation under the Customs Valuation Rules (CVR), 2007.Whether the petitioner is entitled to access import data of comparable goods imported by other importers to determine the value under the CVR, 2007.The procedural obligation of the adjudicating authority to dispose of the Miscellaneous Application within a reasonable time.

RULINGS / HOLDINGS:

The Miscellaneous Application seeking disclosure of import data is required to be adjudicated by the designated adjudicating authority in accordance with the Customs Valuation Rules, 2007 and applicable judicial precedents.The petitioner's prayer for disclosure of import data "in compliance with the dictates of judicial discipline and basic postulate of natural justice" must be considered, but the entitlement to such data is governed by the CVR, 2007 and relevant case law.The adjudicating authority is directed to hear and dispose of the Miscellaneous Application by a reasoned order, considering the procedure prescribed under the CVR, 2007, on or before 15th September, 2025.

RATIONALE:

The Court applied the Customs Valuation Rules (Determination of Values of Imported Goods) Rules, 2007, and relevant judicial precedents governing disclosure and valuation procedures.The Court recognized the principle that the petitioner must be afforded a "reasonable opportunity to show cause" consistent with natural justice and judicial discipline, as mandated under Clause 9.3 of Customs Circular No. 05/2016 dated 09.02.2016.The Court emphasized the necessity of timely adjudication and reasoned disposal of applications affecting valuation, thereby preventing undue delay in customs proceedings.

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