https://www.taxtmi.com/caselaws?id=298190 Enhanced customs valuation based on contemporaneous imports could not be sustained where the importer was not supplied the relied-upon bills of entry, because effective rebuttal of comparable imports is part of fair adjudication. The findings of misdeclaration and confiscability of the imported tin sheets/coils and TFSSD were otherwise supported by the managing partner's statement, laboratory evidence, and surrounding circumstances. Since duty, interest, fine and penalties depended on the valuation exercise, the defective assessment vitiated the adjudication in part and required fresh decision-making after disclosure of the material and a further opportunity of hearing. The matter was therefore remanded for reconsideration. en-us Mon, 11 Dec 2006 00:00:00 +0530 Tue, 19 Oct 2021 11:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298190 Enhanced customs valuation based on contemporaneous imports could not be sustained where the importer was not supplied the relied-upon bills of entry, because effective rebuttal of comparable imports is part of fair adjudication. The findings of misdeclaration and confiscability of the imported tin sheets/coils and TFSSD were otherwise supported by the managing partner's statement, laboratory evidence, and surrounding circumstances. Since duty, interest, fine and penalties depended on the valuation exercise, the defective assessment vitiated the adjudication in part and required fresh decision-making after disclosure of the material and a further opportunity of hearing. The matter was therefore remanded for reconsideration. Case-Laws Customs Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298190