https://www.taxtmi.com/caselaws?id=74922 Customs valuation cannot be enhanced to the importer's prejudice unless the declared value is first challenged through a meaningful show cause notice and a real opportunity of hearing. A query memo and replies do not substitute for proper natural justice safeguards, especially where the rejection of declared value and freight certificates leads to civil consequences. The assessment was therefore set aside for breach of natural justice, and the matter was remitted for fresh determination after due notice and hearing. en-us Tue, 23 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74922 Customs valuation cannot be enhanced to the importer's prejudice unless the declared value is first challenged through a meaningful show cause notice and a real opportunity of hearing. A query memo and replies do not substitute for proper natural justice safeguards, especially where the rejection of declared value and freight certificates leads to civil consequences. The assessment was therefore set aside for breach of natural justice, and the matter was remitted for fresh determination after due notice and hearing. Case-Laws Customs Tue, 23 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74922