https://www.taxtmi.com/caselaws?id=336455 Where relevant valuation documents have not been properly examined, an appellate decision on customs valuation is unsustainable. The appellate authority had allowed the Revenue's appeal without a complete factual and legal assessment of the declared value dispute, even though the record required proper scrutiny. The matter therefore could not be conclusively decided at that stage. The appropriate course was remand for de novo adjudication by the original authority after examination of all relevant documents and grant of personal hearing. The impugned order was set aside and the valuation issue left open for fresh decision on the full record. en-us Mon, 28 Nov 2016 00:00:00 +0530 Thu, 22 Dec 2016 12:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336455 Where relevant valuation documents have not been properly examined, an appellate decision on customs valuation is unsustainable. The appellate authority had allowed the Revenue's appeal without a complete factual and legal assessment of the declared value dispute, even though the record required proper scrutiny. The matter therefore could not be conclusively decided at that stage. The appropriate course was remand for de novo adjudication by the original authority after examination of all relevant documents and grant of personal hearing. The impugned order was set aside and the valuation issue left open for fresh decision on the full record. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336455