https://www.taxtmi.com/caselaws?id=198907 Related-party import valuation under the Customs Valuation Rules was discussed in the context of enhancement of assessable value on the basis of available material. The authority relied on the importer's failure to cooperate, produce documents on the joint venture arrangement, or place evidence to rebut the valuation findings, after issuing a questionnaire and granting hearing. On that record, the enhancement was sustained because the material before the authority was not displaced. The complaint of denial of natural justice was rejected because the proceedings showed opportunity to respond and no demonstrable prejudice was established. en-us Mon, 22 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198907 Related-party import valuation under the Customs Valuation Rules was discussed in the context of enhancement of assessable value on the basis of available material. The authority relied on the importer's failure to cooperate, produce documents on the joint venture arrangement, or place evidence to rebut the valuation findings, after issuing a questionnaire and granting hearing. On that record, the enhancement was sustained because the material before the authority was not displaced. The complaint of denial of natural justice was rejected because the proceedings showed opportunity to respond and no demonstrable prejudice was established. Case-Laws Customs Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198907