https://www.taxtmi.com/caselaws?id=93741 The appeal challenged an order increasing the valuation of imported cloves based on international price comparisons. The appellant argued the assessment lacked evidence and violated natural justice principles. The impugned order was set aside due to the authority's failure to provide notice and delegate valuation determination. The judgment emphasized the quasi-judicial nature of assessment proceedings, directing a reassessment ensuring due process and fair consideration of contemporary prices. en-us Sat, 08 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93741 The appeal challenged an order increasing the valuation of imported cloves based on international price comparisons. The appellant argued the assessment lacked evidence and violated natural justice principles. The impugned order was set aside due to the authority's failure to provide notice and delegate valuation determination. The judgment emphasized the quasi-judicial nature of assessment proceedings, directing a reassessment ensuring due process and fair consideration of contemporary prices. Case-Laws Customs Sat, 08 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93741