https://www.taxtmi.com/caselaws?id=209676 An adjudication that exceeds the scope of notice and enhances the assessable value without putting valuation to the assessee violates natural justice. Here, notice was waived only on classification, yet the authority rejected the declared value and relied on contemporaneous import prices without notice or opportunity to respond, and the relied-upon bill of entry was not available on record when the order was passed. The enhancement was therefore unsustainable, the order was set aside, and the matter was remanded for fresh adjudication after due notice and hearing. en-us Thu, 07 Apr 2011 00:00:00 +0530 Mon, 01 Aug 2011 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209676 An adjudication that exceeds the scope of notice and enhances the assessable value without putting valuation to the assessee violates natural justice. Here, notice was waived only on classification, yet the authority rejected the declared value and relied on contemporaneous import prices without notice or opportunity to respond, and the relied-upon bill of entry was not available on record when the order was passed. The enhancement was therefore unsustainable, the order was set aside, and the matter was remanded for fresh adjudication after due notice and hearing. Case-Laws Customs Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209676