https://www.taxtmi.com/caselaws?id=203807 A denial of natural justice challenge failed because repeated opportunities for document production and personal hearing had been given, but the assessee had not cooperated at the material stage. In the valuation dispute involving related parties, the Tribunal found that the key question was whether the importer-supplier relationship actually influenced the declared price, and that the relevant documentary material had not been properly examined by the original authority. The lower valuation orders were therefore set aside and the matter remanded for fresh adjudication on the complete record after giving a reasonable opportunity of hearing. en-us Thu, 31 Mar 2011 00:00:00 +0530 Fri, 10 Jun 2011 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203807 A denial of natural justice challenge failed because repeated opportunities for document production and personal hearing had been given, but the assessee had not cooperated at the material stage. In the valuation dispute involving related parties, the Tribunal found that the key question was whether the importer-supplier relationship actually influenced the declared price, and that the relevant documentary material had not been properly examined by the original authority. The lower valuation orders were therefore set aside and the matter remanded for fresh adjudication on the complete record after giving a reasonable opportunity of hearing. Case-Laws Customs Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203807