https://www.taxtmi.com/caselaws?id=236595 Customs valuation based on seized material cannot be sustained unless the importer is supplied the seizure mahazar and any connected statement so the evidence can be rebutted; withholding those materials violates natural justice. The Tribunal also found that the valuation enhancement was not properly examined because objections on comparability of cited imports, quantity differences, description differences, and the basis for alleging misdeclaration were not adequately addressed. The impugned orders were set aside and the matter was remanded for fresh adjudication after disclosure of the relied-upon materials and further hearing. en-us Thu, 15 Mar 2012 00:00:00 +0530 Mon, 02 Sep 2013 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236595 Customs valuation based on seized material cannot be sustained unless the importer is supplied the seizure mahazar and any connected statement so the evidence can be rebutted; withholding those materials violates natural justice. The Tribunal also found that the valuation enhancement was not properly examined because objections on comparability of cited imports, quantity differences, description differences, and the basis for alleging misdeclaration were not adequately addressed. The impugned orders were set aside and the matter was remanded for fresh adjudication after disclosure of the relied-upon materials and further hearing. Case-Laws Customs Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236595