https://www.taxtmi.com/caselaws?id=330795 The Tribunal found the enhancement of imported goods value by the Commissioner (Appeals) to be arbitrary and lacking proper justification, setting aside the order for re-examination. The appellant's claim of a violation of natural justice due to lack of notice for hearing was upheld, emphasizing the importance of fair process. Disagreement on the loading percentage was noted, with the Tribunal stressing the need for proper reasoning. The order was set aside for reassessment to ensure compliance with natural justice principles. en-us Tue, 14 Jun 2016 00:00:00 +0530 Fri, 05 Aug 2016 17:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330795 The Tribunal found the enhancement of imported goods value by the Commissioner (Appeals) to be arbitrary and lacking proper justification, setting aside the order for re-examination. The appellant's claim of a violation of natural justice due to lack of notice for hearing was upheld, emphasizing the importance of fair process. Disagreement on the loading percentage was noted, with the Tribunal stressing the need for proper reasoning. The order was set aside for reassessment to ensure compliance with natural justice principles. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330795