https://www.taxtmi.com/caselaws?id=97343 Valuation under customs law was disputed on the basis of comparable imports, and the assessee had already addressed that valuation approach in reply to the show cause notice. The appellate authority was therefore not justified in treating the adjudication as resting on wholly new and undisclosed grounds introduced for the first time in the order. The correct valuation methodology had to be examined on merits by the Commissioner (Appeals), and the matter was remanded for fresh decision on that basis. en-us Fri, 21 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97343 Valuation under customs law was disputed on the basis of comparable imports, and the assessee had already addressed that valuation approach in reply to the show cause notice. The appellate authority was therefore not justified in treating the adjudication as resting on wholly new and undisclosed grounds introduced for the first time in the order. The correct valuation methodology had to be examined on merits by the Commissioner (Appeals), and the matter was remanded for fresh decision on that basis. Case-Laws Customs Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97343