Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
Charge of clandestine importation of gold engages the reverse burden of proof and presumption of illicit importation; the tribunal found failure to afford crossexamination under the prescribed procedure, a curable natural justice defect. The matter is remanded to the original adjudicating authority for de novo proceedings requiring compliance with the crossexamination process, permitting the appellant to argue merits orally and in writing, and directing completion within ninety days. All contentions remain open and admissibility of relied statements must be determined afresh.
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