https://www.taxtmi.com/caselaws?id=76472 The Tribunal found a violation of natural justice principles in a case involving the classification of exported iron ore fines based on Fe content. The appellant was forced to pay higher Customs Duty for Fe content above 62%, despite reputable test reports showing Fe content below 58%. The Commissioner's reliance on a report from the Chemical Examiner, not disclosed to the appellant, led to a remand for a fresh decision to ensure fairness and transparency in the process. The Tribunal emphasized the importance of accurate assessment by customs officers and the appellant's right to present their case based on all relevant test reports. en-us Fri, 17 Jul 2009 00:00:00 +0530 Sat, 26 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76472 The Tribunal found a violation of natural justice principles in a case involving the classification of exported iron ore fines based on Fe content. The appellant was forced to pay higher Customs Duty for Fe content above 62%, despite reputable test reports showing Fe content below 58%. The Commissioner's reliance on a report from the Chemical Examiner, not disclosed to the appellant, led to a remand for a fresh decision to ensure fairness and transparency in the process. The Tribunal emphasized the importance of accurate assessment by customs officers and the appellant's right to present their case based on all relevant test reports. Case-Laws Customs Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76472