https://www.taxtmi.com/caselaws?id=114175 The Tribunal found in favor of the appellant, ruling that the Customs authorities violated principles of natural justice by not disclosing the basis for enhancing the value of imported items. The Commissioner's reliance on a circular without informing the appellant was deemed unfair. Additionally, the Tribunal held that the determination of assessable value under Customs Valuation Rules was unjustified as the department failed to prove the declared value was incorrect before resorting to the Valuation Rules. The imposition of a redemption fine for re-export of goods and a personal penalty were also overturned due to lack of sufficient evidence. en-us Tue, 27 Jun 2000 00:00:00 +0530 Fri, 11 May 2012 18:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114175 The Tribunal found in favor of the appellant, ruling that the Customs authorities violated principles of natural justice by not disclosing the basis for enhancing the value of imported items. The Commissioner's reliance on a circular without informing the appellant was deemed unfair. Additionally, the Tribunal held that the determination of assessable value under Customs Valuation Rules was unjustified as the department failed to prove the declared value was incorrect before resorting to the Valuation Rules. The imposition of a redemption fine for re-export of goods and a personal penalty were also overturned due to lack of sufficient evidence. Case-Laws Customs Tue, 27 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114175