https://www.taxtmi.com/caselaws?id=210238 Rejection of declared customs value and enhancement of assessable value must follow the prescribed valuation procedure and principles of natural justice. The importer must be informed of the grounds for doubt, given access to the relied-upon comparable import material, and afforded a reasonable opportunity of hearing before the value is rejected. Where required, a speaking and appealable order must be issued; enhancement made without disclosure of the basis or compliance with procedure is not sustainable. The matter is to be reconsidered by the original authority in accordance with law, without any finding on the merits of the valuation dispute. en-us Wed, 22 Jun 2011 00:00:00 +0530 Wed, 26 Jun 2013 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210238 Rejection of declared customs value and enhancement of assessable value must follow the prescribed valuation procedure and principles of natural justice. The importer must be informed of the grounds for doubt, given access to the relied-upon comparable import material, and afforded a reasonable opportunity of hearing before the value is rejected. Where required, a speaking and appealable order must be issued; enhancement made without disclosure of the basis or compliance with procedure is not sustainable. The matter is to be reconsidered by the original authority in accordance with law, without any finding on the merits of the valuation dispute. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210238