https://www.taxtmi.com/caselaws?id=772992 In a customs valuation dispute involving alleged misdeclaration of description, the declared value could not be sustained without examining the importer's rebuttal evidence. The adjudicating authority had relied on test reports and contemporaneous import data, but failed to consider the additional bills of entry and invoices produced by the importer to support the declared price. That omission rendered the order defective because valuation must be determined sequentially after addressing material from both sides. The impugned order was therefore set aside and the matter remanded for de novo adjudication with a reasonable opportunity of hearing and a fresh speaking order in accordance with law and natural justice. en-us Fri, 13 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772992 In a customs valuation dispute involving alleged misdeclaration of description, the declared value could not be sustained without examining the importer's rebuttal evidence. The adjudicating authority had relied on test reports and contemporaneous import data, but failed to consider the additional bills of entry and invoices produced by the importer to support the declared price. That omission rendered the order defective because valuation must be determined sequentially after addressing material from both sides. The impugned order was therefore set aside and the matter remanded for de novo adjudication with a reasonable opportunity of hearing and a fresh speaking order in accordance with law and natural justice. Case-Laws Customs Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772992