https://www.taxtmi.com/caselaws?id=389134 Adverse customs valuation adjudication cannot be sustained where the importer's defence submissions and supporting documents are not examined before the order is affirmed. The record indicated that the defence material was filed, but neither the original authority nor the appellate authority considered it while maintaining the valuation approach. This breached natural justice, including the right to effective hearing before an adverse decision. The orders were set aside and the matter was remanded to the adjudicating authority for fresh de novo consideration, with directions to hear the importer, consider all defence material, and issue a speaking order on valuation and related issues. en-us Tue, 13 Aug 2019 00:00:00 +0530 Mon, 02 Dec 2019 15:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389134 Adverse customs valuation adjudication cannot be sustained where the importer's defence submissions and supporting documents are not examined before the order is affirmed. The record indicated that the defence material was filed, but neither the original authority nor the appellate authority considered it while maintaining the valuation approach. This breached natural justice, including the right to effective hearing before an adverse decision. The orders were set aside and the matter was remanded to the adjudicating authority for fresh de novo consideration, with directions to hear the importer, consider all defence material, and issue a speaking order on valuation and related issues. Case-Laws Customs Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389134