Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT
Re-valuation of imported goods - The tribunal found that the first appellate authority violated principles of natural justice by not providing the appellant an opportunity to rebut the contemporaneous imports used for revaluation of infrared thermometers. However, the tribunal dismissed the appeal concerning the revaluation of fingertip pulse oximeters, as no specific arguments were advanced by the appellant on this aspect. - AT
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