https://www.taxtmi.com/caselaws?id=203883 In customs valuation disputes, the assessing authority must first disclose the grounds for doubting the declared import value and give the importer a fair opportunity to produce supporting evidence before rejecting that value and enhancing assessment. Enhancement based only on contemporaneous imports, without notice of the relied-upon material and without a proper hearing, violates fair procedure under the valuation rules. A non-speaking appellate order that accepts the declared value without reasons is also unsustainable. The assessment and appellate order were set aside and the matter remanded for fresh decision after due notice, access to relied-upon import documents, and a personal hearing. en-us Fri, 18 Mar 2011 00:00:00 +0530 Wed, 04 May 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203883 In customs valuation disputes, the assessing authority must first disclose the grounds for doubting the declared import value and give the importer a fair opportunity to produce supporting evidence before rejecting that value and enhancing assessment. Enhancement based only on contemporaneous imports, without notice of the relied-upon material and without a proper hearing, violates fair procedure under the valuation rules. A non-speaking appellate order that accepts the declared value without reasons is also unsustainable. The assessment and appellate order were set aside and the matter remanded for fresh decision after due notice, access to relied-upon import documents, and a personal hearing. Case-Laws Customs Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203883