https://www.taxtmi.com/caselaws?id=448689 Valuation re-determination based on contemporaneous import instances not supplied to the importer for rebuttal was held to offend natural justice and could not be sustained, so the enhancement for the infrared thermometer was set aside. By contrast, the enhancement relating to the fingertip pulse oximeter was not interfered with because no specific ground or argument was raised against that part of the valuation. The matter thus resulted in partial relief only, with one valuation enhancement displaced and the other left undisturbed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448689 Valuation re-determination based on contemporaneous import instances not supplied to the importer for rebuttal was held to offend natural justice and could not be sustained, so the enhancement for the infrared thermometer was set aside. By contrast, the enhancement relating to the fingertip pulse oximeter was not interfered with because no specific ground or argument was raised against that part of the valuation. The matter thus resulted in partial relief only, with one valuation enhancement displaced and the other left undisturbed. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448689