https://www.taxtmi.com/caselaws?id=103915 Rule 8 valuation of imported goods must be based on reasonable means consistent with Section 14 of the Customs Act and cannot rest on arbitrary enhancement. Where the Revenue fixes an assessable value without disclosing the basis and the valuation is technically disputed, the determination lacks adequate support. In such circumstances, the matter must be redetermined by the Adjudicating Authority after disclosure of the valuation basis and consideration of technical expert opinion. en-us Thu, 10 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 10:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103915 Rule 8 valuation of imported goods must be based on reasonable means consistent with Section 14 of the Customs Act and cannot rest on arbitrary enhancement. Where the Revenue fixes an assessable value without disclosing the basis and the valuation is technically disputed, the determination lacks adequate support. In such circumstances, the matter must be redetermined by the Adjudicating Authority after disclosure of the valuation basis and consideration of technical expert opinion. Case-Laws Customs Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103915