https://www.taxtmi.com/caselaws?id=236101 A levy based on departmental manufacturer specifications and literature cannot be sustained where that material was not disclosed to the importer before adjudication. The assessment here rested on undisclosed evidence used to determine molecular weight and coverage under the safeguard notification, depriving the importer of an effective opportunity to rebut the material. That procedure was held contrary to fair process and the principles of natural justice, so the demand was not upheld and the order setting it aside was sustained. en-us Wed, 09 Jan 2013 00:00:00 +0530 Sat, 20 Jul 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236101 A levy based on departmental manufacturer specifications and literature cannot be sustained where that material was not disclosed to the importer before adjudication. The assessment here rested on undisclosed evidence used to determine molecular weight and coverage under the safeguard notification, depriving the importer of an effective opportunity to rebut the material. That procedure was held contrary to fair process and the principles of natural justice, so the demand was not upheld and the order setting it aside was sustained. Case-Laws Customs Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236101