https://www.taxtmi.com/caselaws?id=290636 Contemporaneous import data, Bill of Entry particulars and system-generated records were not properly examined at the original stage, and the valuation objection based on Rule 4 was not adequately addressed. As a result, the adjudication was found to require fresh factual scrutiny on the available material rather than final affirmation on the existing record. The matter was therefore remanded for de novo consideration of all issues, with an opportunity of personal hearing to the appellants. en-us Wed, 21 Aug 2019 00:00:00 +0530 Wed, 07 Oct 2020 19:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290636 Contemporaneous import data, Bill of Entry particulars and system-generated records were not properly examined at the original stage, and the valuation objection based on Rule 4 was not adequately addressed. As a result, the adjudication was found to require fresh factual scrutiny on the available material rather than final affirmation on the existing record. The matter was therefore remanded for de novo consideration of all issues, with an opportunity of personal hearing to the appellants. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290636