https://www.taxtmi.com/caselaws?id=423594 The Tribunal set aside the impugned order and allowed the appeal in a case concerning the enhancement of assessable value on an import of a rubber accelerator. The Tribunal found procedural irregularities in the re-valuation process, including lack of proper notice and justification, reliance on a single bill of entry, and failure to comply with Customs Valuation Rules, 2007. Emphasizing the importance of natural justice, the Tribunal concluded that the rejection of declared value lacked evidentiary support, leading to a breach of procedural fairness. Despite procedural flaws, the appeal was granted based on the merits of the case. en-us Thu, 09 Jun 2022 00:00:00 +0530 Fri, 10 Jun 2022 08:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423594 The Tribunal set aside the impugned order and allowed the appeal in a case concerning the enhancement of assessable value on an import of a rubber accelerator. The Tribunal found procedural irregularities in the re-valuation process, including lack of proper notice and justification, reliance on a single bill of entry, and failure to comply with Customs Valuation Rules, 2007. Emphasizing the importance of natural justice, the Tribunal concluded that the rejection of declared value lacked evidentiary support, leading to a breach of procedural fairness. Despite procedural flaws, the appeal was granted based on the merits of the case. Case-Laws Customs Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423594