https://www.taxtmi.com/caselaws?id=417849 Enhancement of customs transaction value cannot be sustained where Revenue relies on DRI alerts and contemporaneous import data without supplying the underlying material to the importer. Adverse material collected behind the assessee's back cannot be used for assessment unless disclosed and a fair opportunity to rebut it is given. On these facts, rejection of the declared value breached natural justice, so the declared transaction value had to be accepted. en-us Fri, 21 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417849 Enhancement of customs transaction value cannot be sustained where Revenue relies on DRI alerts and contemporaneous import data without supplying the underlying material to the importer. Adverse material collected behind the assessee's back cannot be used for assessment unless disclosed and a fair opportunity to rebut it is given. On these facts, rejection of the declared value breached natural justice, so the declared transaction value had to be accepted. Case-Laws Customs Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417849