https://www.taxtmi.com/caselaws?id=787844 Customs valuation rules require the proper officer, before rejecting a declared transaction value, to seek further information where doubt arises, disclose written grounds if doubt persists, and provide a reasonable opportunity to respond. Invoice, contract and bank-realisation evidence cannot be displaced without cogent reasons. Reliance on contemporaneous import data requires transparent disclosure of the comparator data and a demonstrable basis that the imports are identical or similar and that the re-determined value follows the prescribed valuation method. Non-disclosure of the data and denial of an effective opportunity to contest comparability undermine reassessment based on enhanced assessable value. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787844 Customs valuation rules require the proper officer, before rejecting a declared transaction value, to seek further information where doubt arises, disclose written grounds if doubt persists, and provide a reasonable opportunity to respond. Invoice, contract and bank-realisation evidence cannot be displaced without cogent reasons. Reliance on contemporaneous import data requires transparent disclosure of the comparator data and a demonstrable basis that the imports are identical or similar and that the re-determined value follows the prescribed valuation method. Non-disclosure of the data and denial of an effective opportunity to contest comparability undermine reassessment based on enhanced assessable value. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787844