https://www.taxtmi.com/caselaws?id=205331 The tribunal found in favor of the appellant, highlighting the violation of natural justice in enhancing the assessable value of imported goods without a proper opportunity for a hearing. It was noted that the appellant's request for a hearing was denied, leading to an assessment completed without clear reasons known to the law. The tribunal directed the original authority to provide a fair opportunity for a hearing, review the materials supporting the enhancement, and issue an appropriate order in compliance with the law. The matter was remanded for further proceedings to ensure a fair assessment process and compliance with legal requirements, including investigating the applicability of anti-dumping duty on the imported goods. en-us Mon, 04 Jul 2011 00:00:00 +0530 Thu, 28 Jul 2011 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205331 The tribunal found in favor of the appellant, highlighting the violation of natural justice in enhancing the assessable value of imported goods without a proper opportunity for a hearing. It was noted that the appellant's request for a hearing was denied, leading to an assessment completed without clear reasons known to the law. The tribunal directed the original authority to provide a fair opportunity for a hearing, review the materials supporting the enhancement, and issue an appropriate order in compliance with the law. The matter was remanded for further proceedings to ensure a fair assessment process and compliance with legal requirements, including investigating the applicability of anti-dumping duty on the imported goods. Case-Laws Customs Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205331