https://www.taxtmi.com/caselaws?id=81478 The Tribunal remanded the matter to the Addl. Collector to hear the appellants and pass fresh orders regarding the enhancement of the value of imported goods without their hearing. The Tribunal found violations of natural justice principles, emphasizing the differences in imports for valuation purposes and the inapplicability of Rule 5 of the Customs Valuation Rules. It determined the assessable value at 1159 Japanese Yen per 100 pieces, directing the appellants to pay the difference in duty and a redemption fine while setting aside the penalty imposed by the Collector. en-us Tue, 21 May 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81478 The Tribunal remanded the matter to the Addl. Collector to hear the appellants and pass fresh orders regarding the enhancement of the value of imported goods without their hearing. The Tribunal found violations of natural justice principles, emphasizing the differences in imports for valuation purposes and the inapplicability of Rule 5 of the Customs Valuation Rules. It determined the assessable value at 1159 Japanese Yen per 100 pieces, directing the appellants to pay the difference in duty and a redemption fine while setting aside the penalty imposed by the Collector. Case-Laws Customs Tue, 21 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81478