https://www.taxtmi.com/caselaws?id=783026 Declared customs value may be rejected only when the proper officer has reasonable doubt supported by relevant comparable evidence of identical or similar imports at or about the same time and in comparable quantities, and the importer is first given disclosure of the basis and an opportunity to explain before sequential valuation is applied. Reassessment based essentially on a single import reference and NIDB data, without adequate supporting material or disclosure, was found unsustainable. The prior decision in the importer's own case under the same valuation framework was followed, and the rejection of declared value with consequent reassessment was set aside. en-us Wed, 03 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783026 Declared customs value may be rejected only when the proper officer has reasonable doubt supported by relevant comparable evidence of identical or similar imports at or about the same time and in comparable quantities, and the importer is first given disclosure of the basis and an opportunity to explain before sequential valuation is applied. Reassessment based essentially on a single import reference and NIDB data, without adequate supporting material or disclosure, was found unsustainable. The prior decision in the importer's own case under the same valuation framework was followed, and the rejection of declared value with consequent reassessment was set aside. Case-Laws Customs Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783026