https://www.taxtmi.com/caselaws?id=763892 The court ruled that the customs authorities' enhancement of the value of imported goods was procedurally flawed due to the lack of transparency. The appellant was not given access to the bills of entry used for reassessment, violating their right to challenge the evidence. The court set aside the impugned orders and remanded the matter to the original authority, instructing them to provide the appellant with the necessary documents and an opportunity for a hearing, emphasizing the importance of transparency and the right to contest evidence in customs valuation processes. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 30 Dec 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763892 The court ruled that the customs authorities' enhancement of the value of imported goods was procedurally flawed due to the lack of transparency. The appellant was not given access to the bills of entry used for reassessment, violating their right to challenge the evidence. The court set aside the impugned orders and remanded the matter to the original authority, instructing them to provide the appellant with the necessary documents and an opportunity for a hearing, emphasizing the importance of transparency and the right to contest evidence in customs valuation processes. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763892