https://www.taxtmi.com/caselaws?id=76850 Non-supply of a relied-upon statement and denial of cross-examination did not vitiate adjudication where the substance of the statement was already within the assessees' knowledge, the relevant facts had been admitted or reiterated, and no prejudice was shown. The challenge based on non-application of mind also failed because the authority had considered the investigation material, comparison data, expert opinion, and the assessees' own admissions before valuing and characterising the imported goods. ISI or similar specifications were not decisive for classification, and admitted facts did not require separate proof. The adjudication confirming valuation, confiscation, and penalty was sustained. en-us Thu, 11 Jun 2009 00:00:00 +0530 Thu, 29 Dec 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76850 Non-supply of a relied-upon statement and denial of cross-examination did not vitiate adjudication where the substance of the statement was already within the assessees' knowledge, the relevant facts had been admitted or reiterated, and no prejudice was shown. The challenge based on non-application of mind also failed because the authority had considered the investigation material, comparison data, expert opinion, and the assessees' own admissions before valuing and characterising the imported goods. ISI or similar specifications were not decisive for classification, and admitted facts did not require separate proof. The adjudication confirming valuation, confiscation, and penalty was sustained. Case-Laws Customs Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76850