Revenue's Valuation of Imported Goods Challenged Due to Lack of Evidence Disclosure; Importer Entitled to Benefits.

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....Valuation of imported goods - enhancement is made on the basis of DRI alert with reference to some NIDB data - at the time of hearing that Revenue has not served the copy of relevant material, it wanted to use against the respondent – importer, for enhancement in the transaction value. - Thus the respondent / importer had no opportunity to meet the allegations of Revenue, for finalisation of the proposed enhancement made at the time of provisional assessment, even at the finalisation stage of the same. - The respondent–importer shall be entitled to consequential benefits, in accordance of law. - AT....