https://www.taxtmi.com/caselaws?id=413490 The Tribunal remanded the case back to the Adjudicating Authority for re-examination after finding that the enhancement of the assessable value of importers based on NIDB data was done without providing necessary documents, violating natural justice. The Adjudicating Authority's rejection of the declared assessable value was partly upheld and partly remanded by the Commissioner (Appeals) due to errors in comparing import data. The Tribunal emphasized the need for independent findings and set aside the impugned order, directing a fresh order from the Commissioner (Appeals) without reliance on the earlier order. en-us Mon, 11 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 08:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413490 The Tribunal remanded the case back to the Adjudicating Authority for re-examination after finding that the enhancement of the assessable value of importers based on NIDB data was done without providing necessary documents, violating natural justice. The Adjudicating Authority's rejection of the declared assessable value was partly upheld and partly remanded by the Commissioner (Appeals) due to errors in comparing import data. The Tribunal emphasized the need for independent findings and set aside the impugned order, directing a fresh order from the Commissioner (Appeals) without reliance on the earlier order. Case-Laws Customs Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413490