https://www.taxtmi.com/caselaws?id=98067 Enhancement of assessable value based on a computer printout of contemporary imports could not stand where the relied-upon material was not part of the record and was never furnished to the importer. Denial of access to the comparables prevented an effective reply to the proposed enhancement and breached natural justice by depriving the importer of a fair opportunity of hearing. The matter was therefore sent back for fresh adjudication after supplying the printout and allowing the importer to respond. en-us Fri, 20 Aug 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98067 Enhancement of assessable value based on a computer printout of contemporary imports could not stand where the relied-upon material was not part of the record and was never furnished to the importer. Denial of access to the comparables prevented an effective reply to the proposed enhancement and breached natural justice by depriving the importer of a fair opportunity of hearing. The matter was therefore sent back for fresh adjudication after supplying the printout and allowing the importer to respond. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98067