https://www.taxtmi.com/caselaws?id=336383 Customs valuation cannot be enhanced on a basis not put to the assessee in the show cause notice or adjudication order; applying a different valuation rule at appeal stage is legally unsustainable. The note also states that declared value cannot be displaced merely by comparing imports from a different crop period, especially for agricultural produce where quality and price may vary over time. In the absence of independent evidence of undervaluation, such as suppression, extra consideration, or unreliability of the declared price, enhancement is not justified. The impugned orders were set aside and the appeals were allowed. en-us Mon, 28 Nov 2016 00:00:00 +0530 Tue, 30 Jan 2018 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336383 Customs valuation cannot be enhanced on a basis not put to the assessee in the show cause notice or adjudication order; applying a different valuation rule at appeal stage is legally unsustainable. The note also states that declared value cannot be displaced merely by comparing imports from a different crop period, especially for agricultural produce where quality and price may vary over time. In the absence of independent evidence of undervaluation, such as suppression, extra consideration, or unreliability of the declared price, enhancement is not justified. The impugned orders were set aside and the appeals were allowed. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336383