https://www.taxtmi.com/caselaws?id=405740 A special valuation branch inquiry under Circular No. 5/2016 was treated as a quasi-judicial process requiring the officer to call for information, allow the importer to present evidence, and issue a reasoned report on declared value. Because the personal hearing formed an integral part of that decision-making process, the same authority was expected to hear the importer and decide the matter. A procedure in which one officer conducted the hearing and another furnished the investigation report was found to breach natural justice, and the absence of separately proved prejudice did not cure the defect. The investigation report was quashed and the matter remitted for a fresh hearing and report. en-us Wed, 16 Dec 2020 00:00:00 +0530 Mon, 28 Oct 2024 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405740 A special valuation branch inquiry under Circular No. 5/2016 was treated as a quasi-judicial process requiring the officer to call for information, allow the importer to present evidence, and issue a reasoned report on declared value. Because the personal hearing formed an integral part of that decision-making process, the same authority was expected to hear the importer and decide the matter. A procedure in which one officer conducted the hearing and another furnished the investigation report was found to breach natural justice, and the absence of separately proved prejudice did not cure the defect. The investigation report was quashed and the matter remitted for a fresh hearing and report. Case-Laws Customs Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405740