SEZ unit: Appellant challenges customs values, wins appeal due to lack of communication & violation of justice principles.

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....The case involves the Appellant challenging the enhancement of declared values for clearances to the DTA Unit by the specified officer, MEPZ-SEZ. The Appellant's declared values were accepted as transaction value under Customs Valuation Rules, 2007 until July 2018. The issue arose when the values were enhanced without proper communication or justification, leading to a violation of natural justice. The Appellate Tribunal set aside the lower authority's order, citing a lack of discussion on the violation of principles of natural justice. The case was remanded for a well-reasoned determination of values in accordance with the Customs Act, 1962. The appeal was allowed by way of remand.....