https://www.taxtmi.com/caselaws?id=332412 A reassessment of imported goods under the Customs Act, 1962 could not be sustained because the importer was not given a proper opportunity of hearing on the valuation dispute, contrary to natural justice, and the order was set aside. Where the goods were perishable and final adjudication would take time, provisional assessment was appropriate to avoid prejudice to the importer, subject to compliance with law. The competent authority was directed to carry out provisional assessment promptly and then proceed to final assessment after hearing the importer, with release of the goods in accordance with law. en-us Wed, 31 Aug 2016 00:00:00 +0530 Thu, 05 Jan 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332412 A reassessment of imported goods under the Customs Act, 1962 could not be sustained because the importer was not given a proper opportunity of hearing on the valuation dispute, contrary to natural justice, and the order was set aside. Where the goods were perishable and final adjudication would take time, provisional assessment was appropriate to avoid prejudice to the importer, subject to compliance with law. The competent authority was directed to carry out provisional assessment promptly and then proceed to final assessment after hearing the importer, with release of the goods in accordance with law. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332412