https://www.taxtmi.com/caselaws?id=54316 Proceedings based on an allegation not specifically set out in the show cause notice were held contrary to natural justice, because adjudication cannot rest on an unnotified ground even if the importer failed to produce documents. Related-person valuation under the Customs Valuation Rules also required proof of mutuality of interest or effective legal and operational control; mere shareholding or common directors was insufficient. On both points, the assessee's position prevailed and the impugned orders were unsustainable. en-us Fri, 28 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54316 Proceedings based on an allegation not specifically set out in the show cause notice were held contrary to natural justice, because adjudication cannot rest on an unnotified ground even if the importer failed to produce documents. Related-person valuation under the Customs Valuation Rules also required proof of mutuality of interest or effective legal and operational control; mere shareholding or common directors was insufficient. On both points, the assessee's position prevailed and the impugned orders were unsustainable. Case-Laws Customs Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54316