https://www.taxtmi.com/caselaws?id=765883 CESTAT Chennai held that customs authorities violated principles of natural justice by rejecting declared value of imported electronic calculators without providing the market enquiry report and worksheet to the appellant. The court noted that CVR 2007 Rule 12 allows rejection of declared values to address manipulated invoices, but proper procedure must be followed. Since the appellant was denied opportunity to respond to the market survey findings used for valuation redetermination, the matter was remanded to original authority for fresh adjudication after providing required documents to appellant. en-us Mon, 10 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765883 CESTAT Chennai held that customs authorities violated principles of natural justice by rejecting declared value of imported electronic calculators without providing the market enquiry report and worksheet to the appellant. The court noted that CVR 2007 Rule 12 allows rejection of declared values to address manipulated invoices, but proper procedure must be followed. Since the appellant was denied opportunity to respond to the market survey findings used for valuation redetermination, the matter was remanded to original authority for fresh adjudication after providing required documents to appellant. Case-Laws Customs Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765883