https://www.taxtmi.com/caselaws?id=336383 Customs valuation cannot be enhanced under a rule not invoked in the show cause notice or adjudication order, because the appellate authority cannot travel beyond the proposed valuation basis without giving the importer notice. Enhancement based solely on contemporaneous imports of pistachios from a different crop period is also unsustainable where no independent evidence establishes undervaluation, extra consideration, or unreliability of the declared price. Agricultural produce may differ in quality and price across crop periods. The declared value therefore remains undisturbed unless displaced through a lawful, evidence-based valuation exercise. 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 under a rule not invoked in the show cause notice or adjudication order, because the appellate authority cannot travel beyond the proposed valuation basis without giving the importer notice. Enhancement based solely on contemporaneous imports of pistachios from a different crop period is also unsustainable where no independent evidence establishes undervaluation, extra consideration, or unreliability of the declared price. Agricultural produce may differ in quality and price across crop periods. The declared value therefore remains undisturbed unless displaced through a lawful, evidence-based valuation exercise. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336383