https://www.taxtmi.com/caselaws?id=123613 Rejection of declared customs value and enhancement under Rule 5 of the Customs (Valuation) Rules, 1988 must be supported by disclosure of the comparative invoices and market enquiry material relied upon. Where the assessee specifically requests those documents and they are not furnished, the valuation exercise breaches natural justice because the adverse comparison cannot be effectively tested. The valuation order and consequential duty demand were therefore set aside, and the matter was remanded for fresh adjudication after supply of the relevant documents and a reasonable opportunity of hearing. en-us Tue, 24 Jul 2007 00:00:00 +0530 Tue, 18 Sep 2012 14:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123613 Rejection of declared customs value and enhancement under Rule 5 of the Customs (Valuation) Rules, 1988 must be supported by disclosure of the comparative invoices and market enquiry material relied upon. Where the assessee specifically requests those documents and they are not furnished, the valuation exercise breaches natural justice because the adverse comparison cannot be effectively tested. The valuation order and consequential duty demand were therefore set aside, and the matter was remanded for fresh adjudication after supply of the relevant documents and a reasonable opportunity of hearing. Case-Laws Customs Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123613