https://www.taxtmi.com/caselaws?id=46464 In quasi-judicial customs adjudication, natural justice requires disclosure of materials relied upon by the authority when those records are relevant to the proposed liability or duty burden. Comparable import valuation and assessment details already in the authority's possession, including particulars of identical goods from the same supplier, should be furnished where they may support objections to the show cause notice or a plea of discriminatory treatment. Withholding such information would deny a fair opportunity to respond. The authority was required to provide the requested records and particulars so the affected party could rely on them in the adjudication. en-us Tue, 13 Aug 2002 00:00:00 +0530 Thu, 22 Jul 2010 10:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46464 In quasi-judicial customs adjudication, natural justice requires disclosure of materials relied upon by the authority when those records are relevant to the proposed liability or duty burden. Comparable import valuation and assessment details already in the authority's possession, including particulars of identical goods from the same supplier, should be furnished where they may support objections to the show cause notice or a plea of discriminatory treatment. Withholding such information would deny a fair opportunity to respond. The authority was required to provide the requested records and particulars so the affected party could rely on them in the adjudication. Case-Laws Customs Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46464