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        Customs

        The Appellate Tribunal (CESTAT) considered a case involving...

        Tribunal boosts value of imported goods due to undervaluation alert, citing lack of consideration for key documents.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Appellate Tribunal (CESTAT) considered a case involving undervaluation of imported engineering goods, specifically 9000 Nos. spares of water filters-75 GPD water pumps. The declared value was rejected, and the value was enhanced based on a DRI alert regarding undervaluation by overseas suppliers. The Tribunal found that the lower authorities did not consider vital documents obtained under RTI, including a CD detailing price workings and contemporary import data. This lack of consideration violated principles of natural justice. The case was remanded to the Adjudicating Authority for reevaluation based on the additional documents obtained, leading to the appeal being allowed through remand.
                                Note: It is a system-generated summary and is for quick reference only.
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