https://www.taxtmi.com/caselaws?id=261262 Enhancement of the declared assessable value of imported goods must be supported by recorded reasons, comply with Section 14 of the Customs Act, 1962 and the valuation rules, and follow the prescribed sequence for rejecting transaction value. Mere consent of the importer does not cure an arbitrary enhancement, and reliance on unparticularised NIDB data without adequate explanation is insufficient. Where an earlier appellate direction requires a speaking order, later adjudication must meaningfully address the basis for enhancement and record lawful reasons; failure to do so renders the order unsustainable for non-compliance with appellate directions and want of reasoned adjudication. en-us Wed, 06 May 2015 00:00:00 +0530 Tue, 07 Jul 2015 06:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261262 Enhancement of the declared assessable value of imported goods must be supported by recorded reasons, comply with Section 14 of the Customs Act, 1962 and the valuation rules, and follow the prescribed sequence for rejecting transaction value. Mere consent of the importer does not cure an arbitrary enhancement, and reliance on unparticularised NIDB data without adequate explanation is insufficient. Where an earlier appellate direction requires a speaking order, later adjudication must meaningfully address the basis for enhancement and record lawful reasons; failure to do so renders the order unsustainable for non-compliance with appellate directions and want of reasoned adjudication. Case-Laws Customs Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261262