https://www.taxtmi.com/caselaws?id=234419 The court allowed the petition, setting aside the impugned order and remanding the matter for a fresh decision. The court emphasized the importance of complying with Rule 12 of the Customs Valuation Rules, requiring proper communication of grounds for doubting declared value and providing a reasonable opportunity to be heard. The court rejected the argument of the availability of alternate remedies, stating that breach of natural justice warrants intervention under Article 226. The case was assigned to a different officer for reconsideration, with instructions to follow due process. en-us Fri, 10 May 2013 00:00:00 +0530 Mon, 30 Dec 2013 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234419 The court allowed the petition, setting aside the impugned order and remanding the matter for a fresh decision. The court emphasized the importance of complying with Rule 12 of the Customs Valuation Rules, requiring proper communication of grounds for doubting declared value and providing a reasonable opportunity to be heard. The court rejected the argument of the availability of alternate remedies, stating that breach of natural justice warrants intervention under Article 226. The case was assigned to a different officer for reconsideration, with instructions to follow due process. Case-Laws Customs Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234419