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2017 (4) TMI 366 - HC - CustomsNatural Justice - for the purpose of valuation of the part of the consignment, no notice was issued to the petitioner, though he was asked to segregate the consignment, as in the opinion of the department, it contained different material - Held that: - the order dated 26-10-2015 assessing the value of the part of the goods imported deserves to be set aside for the reason that no opportunity of hearing was afforded to the petitioner before passing the order and the material relied upon therein was not confronted - As far as the second part of the consignment is concerned, it could not be assessed earlier as there was no definite opinion about the goods imported. The same having been received now in the form of test report from Central Institute of Plastic Engineering and Technology, Lucknow, the value thereof is also required to be assessed - petition allowed - decided partly in favor of petitioner and part matter on remand.
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