https://www.taxtmi.com/caselaws?id=115242 An appellate authority should not determine customs assessable value on the basis of fresh invoices or other evidence not examined by the original authority, because the department must have an opportunity to rebut that material. In this valuation dispute concerning imported dry ginger, the original assessment had rejected transaction value under Rule 4 and enhanced value under Rule 8, while the appellate authority reduced value by applying contemporaneous imports under Rule 6 on the strength of fresh evidence. The proper course was remand for de novo consideration so the evidence could be tested and value redetermined after hearing both sides. en-us Mon, 28 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 10:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115242 An appellate authority should not determine customs assessable value on the basis of fresh invoices or other evidence not examined by the original authority, because the department must have an opportunity to rebut that material. In this valuation dispute concerning imported dry ginger, the original assessment had rejected transaction value under Rule 4 and enhanced value under Rule 8, while the appellate authority reduced value by applying contemporaneous imports under Rule 6 on the strength of fresh evidence. The proper course was remand for de novo consideration so the evidence could be tested and value redetermined after hearing both sides. Case-Laws Customs Mon, 28 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115242