Natural justice in customs valuation requires disclosure of contemporaneous import data before enhancing assessable value.

Enhancement of the assessable value of imported PVC tiles based on contemporaneous import data was found unsustainable where the relied-upon bills of entry were not disclosed in material particulars, including importer identity, origin, size and PVC content. The authority also failed to properly consider the importer's objection that some comparable imports were of different grades and had different PVC content. The valuation determination was therefore affected by breach of natural justice, and the orders were set aside. The matter was remanded to the original authority for fresh adjudication after supplying the relevant particulars and giving the importer an opportunity to produce supporting documents.

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Issues: Whether the enhancement of assessable value of imported PVC tiles on the basis of contemporaneous import data was sustainable, and whether the matter required remand for fresh adjudication.

Analysis: The contemporaneous import prices relied upon by the original authority were drawn from bills of entry whose relevant particulars, including the identity of the importers, country of origin, size and PVC content of the goods, were not disclosed to the importer. The authority also did not fairly consider the importer's objection that some relied-upon imports were of different grades and had a different PVC content. In these circumstances, the value enhancement suffered from breach of natural justice and the appellate order, which proceeded on different import particulars while ignoring the first set of relied-upon bills of entry, could not be sustained as a final determination on valuation.

Conclusion: The valuation orders were set aside and the matter was remanded to the original authority for fresh decision after supplying the relevant particulars and granting the importer an opportunity to produce supporting documents.

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