CESTAT held that the corrigendum to the SCN did not breach...

CESTAT held that the corrigendum to the SCN did not breach principles of natural justice as it only amended the charging provision without altering the substantive basis of liability and the appellant received personal hearing; challenge to the corrigendum dismissed. The Tribunal upheld the validity of reopening previously cleared imports where officer had reasonable belief to reject declared value and extended limitation was rightly invoked for suppression. However, findings of undervaluation based on the residuary method were set aside; the matter is remitted to the Adjudicating Authority to permit cross-examination of prosecution witnesses and to re-determine assessable value sequentially under the Customs Valuation Rules, 2007. Appeal allowed in part by remand.

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