https://www.taxtmi.com/caselaws?id=754984 Customs valuation based on a DRI alert and market enquiry was found unsustainable where later-obtained documents, RTI material, a compact disc of price workings, and contemporaneous import data were not supplied to the importer or considered in the show cause notice. The omission was treated as a breach of natural justice because the materials were relevant to the valuation exercise and the record was not adequate for a final merits finding. The value enhancement and consequential demand were therefore set aside in their present form, and the matter was remanded for fresh adjudication on the additional materials. en-us Tue, 02 Jul 2024 00:00:00 +0530 Wed, 03 Jul 2024 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754984 Customs valuation based on a DRI alert and market enquiry was found unsustainable where later-obtained documents, RTI material, a compact disc of price workings, and contemporaneous import data were not supplied to the importer or considered in the show cause notice. The omission was treated as a breach of natural justice because the materials were relevant to the valuation exercise and the record was not adequate for a final merits finding. The value enhancement and consequential demand were therefore set aside in their present form, and the matter was remanded for fresh adjudication on the additional materials. Case-Laws Customs Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754984