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    <title>2001 (1) TMI 334 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=95379</link>
    <description>An appellate order that set aside a valuation enhancement without reasons, and without supplying the valuation report and other relied-upon documents, was treated as non-speaking and contrary to natural justice. Because the importers had not been given an effective opportunity to reply to the materials relied on by the department, the matter required fresh consideration. The appellate authority was directed to reconsider all pleas, furnish the relied-upon documents, and pass a reasoned order after giving adequate opportunity of hearing. The result was remand for fresh adjudication in observance of natural justice.</description>
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    <pubDate>Wed, 10 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 334 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95379</link>
      <description>An appellate order that set aside a valuation enhancement without reasons, and without supplying the valuation report and other relied-upon documents, was treated as non-speaking and contrary to natural justice. Because the importers had not been given an effective opportunity to reply to the materials relied on by the department, the matter required fresh consideration. The appellate authority was directed to reconsider all pleas, furnish the relied-upon documents, and pass a reasoned order after giving adequate opportunity of hearing. The result was remand for fresh adjudication in observance of natural justice.</description>
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      <pubDate>Wed, 10 Jan 2001 00:00:00 +0530</pubDate>
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