https://www.taxtmi.com/caselaws?id=78335 In customs valuation adjudication, an order is vitiated where the affected party is denied a meaningful opportunity to present its case, including representation through counsel and access to relevant documents. The court held that quasi-judicial proceedings affecting valuation and related fiscal consequences must comply with natural justice and fair procedure. Because the petitioner had sought time to collect documents and had filed a vakalatnama, the prompt passing of the order without effective consideration of that request breached procedural fairness. The impugned order was set aside and the matter remanded for fresh adjudication with a proper hearing. en-us Fri, 08 Jan 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78335 In customs valuation adjudication, an order is vitiated where the affected party is denied a meaningful opportunity to present its case, including representation through counsel and access to relevant documents. The court held that quasi-judicial proceedings affecting valuation and related fiscal consequences must comply with natural justice and fair procedure. Because the petitioner had sought time to collect documents and had filed a vakalatnama, the prompt passing of the order without effective consideration of that request breached procedural fairness. The impugned order was set aside and the matter remanded for fresh adjudication with a proper hearing. Case-Laws Customs Fri, 08 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78335