https://www.taxtmi.com/caselaws?id=113819 In customs valuation, the appellate authority could examine whether enhancement of declared value under Rule 10A of the Customs Valuation Rules, 1988 was sustainable on the material before it, including market survey evidence, but it could not direct provisional assessment where the bill of entry had already been finally assessed. The proper course was to decide the validity of the value loading rather than convert the assessment stage. The direction for provisional assessment was therefore set aside, and the matter was remanded for fresh consideration of the enhancement issue after giving the importers a reasonable opportunity of hearing. en-us Wed, 10 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 15:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113819 In customs valuation, the appellate authority could examine whether enhancement of declared value under Rule 10A of the Customs Valuation Rules, 1988 was sustainable on the material before it, including market survey evidence, but it could not direct provisional assessment where the bill of entry had already been finally assessed. The proper course was to decide the validity of the value loading rather than convert the assessment stage. The direction for provisional assessment was therefore set aside, and the matter was remanded for fresh consideration of the enhancement issue after giving the importers a reasonable opportunity of hearing. Case-Laws Customs Wed, 10 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113819