https://www.taxtmi.com/caselaws?id=260184 The Tribunal set aside the Commissioner (Appeals)'s decision to enhance the value of imported goods in a related party transaction without proper notice or opportunity for the appellant to defend against the increase. Emphasizing the importance of natural justice principles, the Tribunal remanded the matter for a fresh decision within six months, instructing the Commissioner to consider the appellant's arguments and evidence. The case underscores the significance of procedural fairness in customs valuation disputes involving related party transactions. en-us Thu, 14 May 2015 00:00:00 +0530 Wed, 03 Jun 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260184 The Tribunal set aside the Commissioner (Appeals)'s decision to enhance the value of imported goods in a related party transaction without proper notice or opportunity for the appellant to defend against the increase. Emphasizing the importance of natural justice principles, the Tribunal remanded the matter for a fresh decision within six months, instructing the Commissioner to consider the appellant's arguments and evidence. The case underscores the significance of procedural fairness in customs valuation disputes involving related party transactions. Case-Laws Customs Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260184