https://www.taxtmi.com/caselaws?id=325038 A quasi-judicial appellate order cannot stand where the record does not show a properly authenticated hearing or lawful disposal; such an order is invalid in law. The valuation enhancement also could not be sustained because it was made without a speaking order and without compliance with Rule 12 of the Customs Valuation Rules, 2007. The matter was therefore remanded for fresh adjudication, with directions to issue notice, hear the importer, and pass a reasoned order on the evidence and defence. en-us Mon, 29 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325038 A quasi-judicial appellate order cannot stand where the record does not show a properly authenticated hearing or lawful disposal; such an order is invalid in law. The valuation enhancement also could not be sustained because it was made without a speaking order and without compliance with Rule 12 of the Customs Valuation Rules, 2007. The matter was therefore remanded for fresh adjudication, with directions to issue notice, hear the importer, and pass a reasoned order on the evidence and defence. Case-Laws Customs Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325038