https://www.taxtmi.com/caselaws?id=782843 CESTAT Chennai set aside the adjudication order rejecting the declared transaction value and re-determining value under the 1988 Valuation Rules, holding that non-return of seized records and laptop, despite specific requests, violated principles of natural justice. The Tribunal emphasized that even non-relied-upon documents must be returned, as the assessee is entitled to decide how to use them for defence, and the Department cannot act contrary to its own circulars. As the continued retention of documents and laptop prejudiced the appellant's right to an effective defence, the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication. en-us Tue, 02 Dec 2025 00:00:00 +0530 Tue, 02 Dec 2025 16:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782843 CESTAT Chennai set aside the adjudication order rejecting the declared transaction value and re-determining value under the 1988 Valuation Rules, holding that non-return of seized records and laptop, despite specific requests, violated principles of natural justice. The Tribunal emphasized that even non-relied-upon documents must be returned, as the assessee is entitled to decide how to use them for defence, and the Department cannot act contrary to its own circulars. As the continued retention of documents and laptop prejudiced the appellant's right to an effective defence, the matter was remanded to the jurisdictional adjudicating authority for de novo adjudication. Case-Laws Customs Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782843