https://www.taxtmi.com/caselaws?id=351413 An adjudicating authority cannot sustain redetermination of assessable value on a basis different from that proposed in the show cause notice. Here, the notice relied on market enquiry under Rule 9, but the final order shifted to contemporaneous imports of similar goods under Rule 5 without proper notice or opportunity to meet that case. The relied-upon imports also raised issues of different country of origin, different import period, and disputed contemporaneity. The re-determination was therefore unsustainable because the statutory conditions for comparable-value assessment were not properly established and fair hearing requirements were not met. en-us Mon, 20 Nov 2017 00:00:00 +0530 Mon, 18 Dec 2017 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351413 An adjudicating authority cannot sustain redetermination of assessable value on a basis different from that proposed in the show cause notice. Here, the notice relied on market enquiry under Rule 9, but the final order shifted to contemporaneous imports of similar goods under Rule 5 without proper notice or opportunity to meet that case. The relied-upon imports also raised issues of different country of origin, different import period, and disputed contemporaneity. The re-determination was therefore unsustainable because the statutory conditions for comparable-value assessment were not properly established and fair hearing requirements were not met. Case-Laws Customs Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351413