https://www.taxtmi.com/caselaws?id=51563 Declared customs value cannot be enhanced on the basis of manufacturer quotations, website prices or market enquiry material unless the importer is given disclosure of the relied-upon material and a fair opportunity to rebut it. Rule 10A of the Customs Valuation Rules permits further inquiry only where doubt about the declared value rests on a lawful basis, and valuation cannot be sustained if material used against the importer is withheld. The enhancement order was therefore set aside for breach of natural justice, and the matter was remanded for disclosure and reconsideration after hearing the importer. en-us Tue, 02 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51563 Declared customs value cannot be enhanced on the basis of manufacturer quotations, website prices or market enquiry material unless the importer is given disclosure of the relied-upon material and a fair opportunity to rebut it. Rule 10A of the Customs Valuation Rules permits further inquiry only where doubt about the declared value rests on a lawful basis, and valuation cannot be sustained if material used against the importer is withheld. The enhancement order was therefore set aside for breach of natural justice, and the matter was remanded for disclosure and reconsideration after hearing the importer. Case-Laws Customs Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51563