https://www.taxtmi.com/caselaws?id=767198 Declared transaction value in customs valuation may be rejected where the importer's section 108 statement admits filing undervalued invoices and the record indicates misdeclaration and fraudulent invoices; the value may then be re-determined under the Customs Valuation Rules. However, adjudication cannot be sustained where relied-upon documents such as invoices, statement copies and market enquiry material are not supplied with the show cause notice, because that denial impairs effective defence and violates natural justice. The proper course is de novo adjudication after disclosure of the documents and a fresh hearing. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767198 Declared transaction value in customs valuation may be rejected where the importer's section 108 statement admits filing undervalued invoices and the record indicates misdeclaration and fraudulent invoices; the value may then be re-determined under the Customs Valuation Rules. However, adjudication cannot be sustained where relied-upon documents such as invoices, statement copies and market enquiry material are not supplied with the show cause notice, because that denial impairs effective defence and violates natural justice. The proper course is de novo adjudication after disclosure of the documents and a fresh hearing. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767198