https://www.taxtmi.com/caselaws?id=466859 Declared transaction value of imported knitted fabrics cannot be discarded where no reliable evidence rebuts the price paid or payable and no proof of undisclosed payments exists; expert test results and unsupported assertions about product characteristics do not justify re-determination under the Valuation Rules. Separately, adjudication conducted without issuing a show cause notice or affording a personal hearing violates principles of natural justice; statements from other importers do not substitute for appellant-specific hearing or evidence. Operative effect: the impugned order rejecting declared value and upholding re-determination was set aside and the appeal allowed. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 23 Feb 2026 19:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466859 Declared transaction value of imported knitted fabrics cannot be discarded where no reliable evidence rebuts the price paid or payable and no proof of undisclosed payments exists; expert test results and unsupported assertions about product characteristics do not justify re-determination under the Valuation Rules. Separately, adjudication conducted without issuing a show cause notice or affording a personal hearing violates principles of natural justice; statements from other importers do not substitute for appellant-specific hearing or evidence. Operative effect: the impugned order rejecting declared value and upholding re-determination was set aside and the appeal allowed. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466859