CESTAT held that non-return of seized documents and the laptop,...

CESTAT held that non-return of seized documents and the laptop, including non-relied upon materials, violated principles of natural justice and impaired the appellant's right to an effective defence against rejection of declared transaction value and re-determination under the Customs Valuation Rules, 1988. The Tribunal emphasized that the Department cannot act contrary to its own circulars and that it is for the assessee to decide how to use non-relied documents to contest the case. Consequently, the impugned order was set aside and the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication.