https://www.taxtmi.com/caselaws?id=209270 Enhancement of the assessable value of imported PVC tiles based on contemporaneous import data was found unsustainable where the relied-upon bills of entry were not disclosed in material particulars, including importer identity, origin, size and PVC content. The authority also failed to properly consider the importer's objection that some comparable imports were of different grades and had different PVC content. The valuation determination was therefore affected by breach of natural justice, and the orders were set aside. The matter was remanded to the original authority for fresh adjudication after supplying the relevant particulars and giving the importer an opportunity to produce supporting documents. en-us Thu, 10 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209270 Enhancement of the assessable value of imported PVC tiles based on contemporaneous import data was found unsustainable where the relied-upon bills of entry were not disclosed in material particulars, including importer identity, origin, size and PVC content. The authority also failed to properly consider the importer's objection that some comparable imports were of different grades and had different PVC content. The valuation determination was therefore affected by breach of natural justice, and the orders were set aside. The matter was remanded to the original authority for fresh adjudication after supplying the relevant particulars and giving the importer an opportunity to produce supporting documents. Case-Laws Customs Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209270