https://www.taxtmi.com/caselaws?id=107873 Finalisation of provisional customs assessment by loading invoice value must rest on recorded reasons and cannot be sustained if the loading is arbitrary. Where the appellate authority sets aside such finalisation, the department cannot be directed to re-finalise the assessment after further enquiry without a proper legal basis and compliance with natural justice. The order permitting re-finalisation was therefore not justified, and the assessee succeeded. en-us Thu, 03 Jul 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107873 Finalisation of provisional customs assessment by loading invoice value must rest on recorded reasons and cannot be sustained if the loading is arbitrary. Where the appellate authority sets aside such finalisation, the department cannot be directed to re-finalise the assessment after further enquiry without a proper legal basis and compliance with natural justice. The order permitting re-finalisation was therefore not justified, and the assessee succeeded. Case-Laws Customs Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107873