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2023 (2) TMI 997 - HC - CustomsRight to receive documents - Petitioner’s request for supplying certain documents was denied - HELD THAT:- The procedure is now governed by the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, wherein a detailed methodology is laid down. If the Petitioner files a reply including submissions made in the writ petition, it is expected that the Respondents-authorities will proceed as per the mandate of the Rules of 2007. If there is deviation therefrom to the prejudice of the Petitioner, the Petitioner would have its right open to filing an appeal. The learned Counsel for the Petitioner states that adjudication of the show cause notice should be by a reasoned order. It is not found that apprehension is warranted as the authority is expected to pass a reasoned order. Petition disposed off.
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