Natural justice in customs valuation requires disclosure of relied-upon import data before any assessable value enhancement.

Enhancement of assessable value based on a computer printout of contemporary imports could not stand where the relied-upon material was not part of the record and was never furnished to the importer. Denial of access to the comparables prevented an effective reply to the proposed enhancement and breached natural justice by depriving the importer of a fair opportunity of hearing. The matter was therefore sent back for fresh adjudication after supplying the printout and allowing the importer to respond.

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Issues: Whether enhancement of the assessable value based on a computer printout of contemporary imports, not supplied to the importer, violated natural justice and required remand.

Analysis: The enhanced valuation was founded on a computer printout of comparable imports, but the printout was not part of the record and was not furnished to the importer. Without access to the relied-upon material, the importer could not make an effective representation against the proposed enhancement. Reliance on undisclosed material denied a fair opportunity of hearing.

Conclusion: The proceedings could not be sustained and the matter was sent back for fresh adjudication after furnishing the computer printout and granting an opportunity to respond.

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