https://www.taxtmi.com/caselaws?id=30150 Where customs authorities propose enhancement of the declared import value, the importer must be informed of the basis for enhancement and given a fair opportunity to respond, consistent with natural justice and the customs framework. A speaking order is required unless enhancement is accepted in writing, and the appellate authority may examine the original assessment and remand the matter where necessary. The order setting aside the enhancement and the assessment was therefore set aside, and the matter was remanded to the original authority for a speaking order after giving reasonable hearing. en-us Thu, 03 Apr 2008 00:00:00 +0530 Mon, 11 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30150 Where customs authorities propose enhancement of the declared import value, the importer must be informed of the basis for enhancement and given a fair opportunity to respond, consistent with natural justice and the customs framework. A speaking order is required unless enhancement is accepted in writing, and the appellate authority may examine the original assessment and remand the matter where necessary. The order setting aside the enhancement and the assessment was therefore set aside, and the matter was remanded to the original authority for a speaking order after giving reasonable hearing. Case-Laws Customs Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30150