https://www.taxtmi.com/caselaws?id=791575 Export valuation under the Customs Act had to be based on transaction value where the dispute concerned only moisture variation and not the genuineness of the sale. The departmental moisture test could not displace the declared value without valid reasons, and duty was required to be worked out on the transaction value. The assessment was also unsustainable because the exporter was not furnished the relied-upon laboratory report and other materials, amounting to a breach of natural justice. The impugned order was set aside and the matter remanded for fresh adjudication after disclosure of the relevant documents and compliance with procedure. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791575 Export valuation under the Customs Act had to be based on transaction value where the dispute concerned only moisture variation and not the genuineness of the sale. The departmental moisture test could not displace the declared value without valid reasons, and duty was required to be worked out on the transaction value. The assessment was also unsustainable because the exporter was not furnished the relied-upon laboratory report and other materials, amounting to a breach of natural justice. The impugned order was set aside and the matter remanded for fresh adjudication after disclosure of the relevant documents and compliance with procedure. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791575