https://www.taxtmi.com/caselaws?id=405862 Customs adjudication rejecting declared import value must rest on disclosed material and a reasoned determination under the valuation rules. Where relied-upon documents, including prior bills of entry, were not supplied and the defence was met only with a cryptic rejection, the proceedings were procedurally unfair and breached natural justice. A bare reliance on NIDB data was insufficient to discard the transaction value without cogent reasons and proper valuation analysis. The impugned order was set aside and the matter remanded for fresh decision after supplying the relevant documents and giving an effective opportunity to reply. en-us Wed, 03 Mar 2021 00:00:00 +0530 Wed, 31 Mar 2021 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405862 Customs adjudication rejecting declared import value must rest on disclosed material and a reasoned determination under the valuation rules. Where relied-upon documents, including prior bills of entry, were not supplied and the defence was met only with a cryptic rejection, the proceedings were procedurally unfair and breached natural justice. A bare reliance on NIDB data was insufficient to discard the transaction value without cogent reasons and proper valuation analysis. The impugned order was set aside and the matter remanded for fresh decision after supplying the relevant documents and giving an effective opportunity to reply. Case-Laws Customs Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405862