https://www.taxtmi.com/caselaws?id=342808 Enhancement of assessable value based on undisclosed market inquiry material was found unsustainable on the existing record, because the importer had not been supplied the survey basis and mala fide intent was not established. On that footing, confiscation, redemption fine, and penalty could not be upheld, and the adjudication had to be reconsidered after disclosure of the valuation material. The impugned orders were set aside and the matter was remanded for de novo decision after giving the importer an opportunity to meet the market survey evidence. en-us Tue, 09 May 2017 00:00:00 +0530 Sat, 03 Feb 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342808 Enhancement of assessable value based on undisclosed market inquiry material was found unsustainable on the existing record, because the importer had not been supplied the survey basis and mala fide intent was not established. On that footing, confiscation, redemption fine, and penalty could not be upheld, and the adjudication had to be reconsidered after disclosure of the valuation material. The impugned orders were set aside and the matter was remanded for de novo decision after giving the importer an opportunity to meet the market survey evidence. Case-Laws Customs Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342808