https://www.taxtmi.com/caselaws?id=331734 Declared import value cannot be enhanced on an inadequate record when the supporting documents necessary to test valuation have not been examined, and a related-person finding has not been established on reliable evidence. The Tribunal noted that the importer was willing to produce documents to substantiate the declared price, so the enhancement could not be sustained on the existing material. It therefore set aside the value enhancement and remanded the matter for de novo adjudication, with personal hearing and an opportunity to adduce evidence. en-us Thu, 21 Jul 2016 00:00:00 +0530 Wed, 31 Aug 2016 09:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331734 Declared import value cannot be enhanced on an inadequate record when the supporting documents necessary to test valuation have not been examined, and a related-person finding has not been established on reliable evidence. The Tribunal noted that the importer was willing to produce documents to substantiate the declared price, so the enhancement could not be sustained on the existing material. It therefore set aside the value enhancement and remanded the matter for de novo adjudication, with personal hearing and an opportunity to adduce evidence. Case-Laws Customs Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331734