https://www.taxtmi.com/caselaws?id=262178 Enhancement of assessable value and resulting duty liability was upheld where the challenge based on non-confrontation of market enquiry material and denial of hearing failed. The Tribunal had found that the market enquiry report was not available for perusal and that the assessable value was enhanced on the basis of the importer's statement, yet the objection that the adjudication was vitiated by breach of natural justice was rejected. The Supreme Court found no merit in the contention that the assessment could be interfered with on the ground of non-supply of the market record or absence of opportunity of hearing, and the appeal was rejected in favour of the assessee. en-us Thu, 16 Jul 2015 00:00:00 +0530 Tue, 29 Sep 2015 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262178 Enhancement of assessable value and resulting duty liability was upheld where the challenge based on non-confrontation of market enquiry material and denial of hearing failed. The Tribunal had found that the market enquiry report was not available for perusal and that the assessable value was enhanced on the basis of the importer's statement, yet the objection that the adjudication was vitiated by breach of natural justice was rejected. The Supreme Court found no merit in the contention that the assessment could be interfered with on the ground of non-supply of the market record or absence of opportunity of hearing, and the appeal was rejected in favour of the assessee. Case-Laws Customs Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262178