https://www.taxtmi.com/caselaws?id=111762 Valuation of an imported car was held unsustainable where the adjudication order did not disclose the basis for the adopted value or explain the 28% depreciation applied. The appellants' complaint that the valuation method had not been communicated was accepted, because they were entitled to know the material relied on and to rebut it with evidence. The matter was therefore required to be reconsidered in accordance with natural justice, and the case was remanded to the Original Authority for de novo adjudication with an opportunity to the appellants to produce evidence. en-us Tue, 11 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 11:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111762 Valuation of an imported car was held unsustainable where the adjudication order did not disclose the basis for the adopted value or explain the 28% depreciation applied. The appellants' complaint that the valuation method had not been communicated was accepted, because they were entitled to know the material relied on and to rebut it with evidence. The matter was therefore required to be reconsidered in accordance with natural justice, and the case was remanded to the Original Authority for de novo adjudication with an opportunity to the appellants to produce evidence. Case-Laws Customs Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111762