https://www.taxtmi.com/caselaws?id=233456 A customs valuation order based on a third party Bill of Entry was vulnerable because the affected importer was not furnished that material before the decision. The non-disclosure denied a fair opportunity to meet the basis of valuation and raise objections, amounting to a breach of natural justice. The order was therefore unsustainable to the extent it relied on the undisclosed document, and the matter was directed to be reconsidered after supplying the Bill of Entry and receiving objections. en-us Wed, 28 Mar 2012 00:00:00 +0530 Sat, 07 Jan 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233456 A customs valuation order based on a third party Bill of Entry was vulnerable because the affected importer was not furnished that material before the decision. The non-disclosure denied a fair opportunity to meet the basis of valuation and raise objections, amounting to a breach of natural justice. The order was therefore unsustainable to the extent it relied on the undisclosed document, and the matter was directed to be reconsidered after supplying the Bill of Entry and receiving objections. Case-Laws Customs Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233456