https://www.taxtmi.com/caselaws?id=750749 Misdeclaration of imported textile goods was not established where the expert's opinion on brushing was weakened in cross-examination and the docks examination described the goods as stock lot polyester knitted fabrics, leaving no reliable factual basis for the charge. Enhancement of assessable value was also unsustainable because the show cause notice relied on market enquiry, while the adjudication instead used undisclosed NIDB data without supplying its basis to the importer; the resulting redetermination lacked proper legal and evidentiary foundation, including for Rule 8 valuation. Accordingly, the demand, interest, redemption fine, and penalties could not be sustained and the impugned orders were set aside. en-us Wed, 27 Mar 2024 00:00:00 +0530 Fri, 29 Mar 2024 07:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750749 Misdeclaration of imported textile goods was not established where the expert's opinion on brushing was weakened in cross-examination and the docks examination described the goods as stock lot polyester knitted fabrics, leaving no reliable factual basis for the charge. Enhancement of assessable value was also unsustainable because the show cause notice relied on market enquiry, while the adjudication instead used undisclosed NIDB data without supplying its basis to the importer; the resulting redetermination lacked proper legal and evidentiary foundation, including for Rule 8 valuation. Accordingly, the demand, interest, redemption fine, and penalties could not be sustained and the impugned orders were set aside. Case-Laws Customs Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750749