https://www.taxtmi.com/caselaws?id=290771 An appellate order based mainly on a Chartered Engineer's certificate could not be sustained because the certificate was not supplied to the importer before disposal of the appeal. Denial of access to the material relied on by the appellate authority deprived the importer of a fair opportunity to respond, amounting to a breach of natural justice. As the valuation and duty liability issues depended on reconsideration of that material, the matter required remand for fresh decision after hearing the importer. en-us Fri, 02 Aug 2019 00:00:00 +0530 Thu, 15 Oct 2020 12:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290771 An appellate order based mainly on a Chartered Engineer's certificate could not be sustained because the certificate was not supplied to the importer before disposal of the appeal. Denial of access to the material relied on by the appellate authority deprived the importer of a fair opportunity to respond, amounting to a breach of natural justice. As the valuation and duty liability issues depended on reconsideration of that material, the matter required remand for fresh decision after hearing the importer. Case-Laws Customs Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290771