Customs Authority Must Share Market Survey Data Before Rejecting Declared Import Value Under CVR 2007

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....CESTAT addressed valuation dispute regarding imported electronic calculators where declared values were rejected and redetermined without sharing market enquiry report with the appellant. The Tribunal found violation of natural justice principles as appellant was denied opportunity to examine and respond to market survey data used for value redetermination. Following precedent from CST v. R.P. Dixit Saghidar, CESTAT remanded matter to Original Authority with directions to provide appellant copy of market inquiry report and worksheet, allow reasonable opportunity for response, and conduct fresh adjudication. The ruling emphasized proper implementation of Customs Valuation Rules 2007 and importance of transparency in value rejection proceedings.....