https://www.taxtmi.com/caselaws?id=380260 Non-supply of the documents and material relied upon in customs adjudication, including the valuation basis and the report treating the goods as Base Oil SN-500, was found to violate natural justice. The importer had disputed the contemporaneous value and the report, and there was no record showing that the relied-upon documents were furnished before the order was passed. The impugned order was therefore unsustainable, and the matter was remanded for fresh adjudication after supplying all relied-upon documents and giving a reasonable opportunity of personal hearing. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 17 May 2019 09:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380260 Non-supply of the documents and material relied upon in customs adjudication, including the valuation basis and the report treating the goods as Base Oil SN-500, was found to violate natural justice. The importer had disputed the contemporaneous value and the report, and there was no record showing that the relied-upon documents were furnished before the order was passed. The impugned order was therefore unsustainable, and the matter was remanded for fresh adjudication after supplying all relied-upon documents and giving a reasonable opportunity of personal hearing. Case-Laws Customs Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380260