https://www.taxtmi.com/caselaws?id=107714 The Commissioner set aside the Orders-in-Original due to procedural irregularities and lack of evidence, allowing both appeals with consequential relief. The appellant successfully challenged the rejection of declared value and enhancement under Rule 10A, highlighting violations of natural justice principles and the importance of providing importers with opportunities to clarify discrepancies before final decisions. The Commissioner emphasized the need for direct evidence to support value adjustments and granted the benefit of doubt to the appellants based on submitted documents. en-us Fri, 23 May 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107714 The Commissioner set aside the Orders-in-Original due to procedural irregularities and lack of evidence, allowing both appeals with consequential relief. The appellant successfully challenged the rejection of declared value and enhancement under Rule 10A, highlighting violations of natural justice principles and the importance of providing importers with opportunities to clarify discrepancies before final decisions. The Commissioner emphasized the need for direct evidence to support value adjustments and granted the benefit of doubt to the appellants based on submitted documents. Case-Laws Customs Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107714