https://www.taxtmi.com/caselaws?id=81501 A customs adjudication was set aside because the importers were denied a meaningful opportunity to meet the case, including access to relevant test reports, which breached natural justice. The test report relied on for classification was found inconclusive: it described a heterogeneous mixture but did not give quantitative metallic content or clear parameters to support classification as waste and scrap rather than brass ash/dross. Value enhancement also failed because it was based only on an unsupported assertion of higher prices, and penalty could not stand without proof of suppression or misdeclaration. Fresh adjudication was directed after a proper personal hearing. en-us Wed, 18 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81501 A customs adjudication was set aside because the importers were denied a meaningful opportunity to meet the case, including access to relevant test reports, which breached natural justice. The test report relied on for classification was found inconclusive: it described a heterogeneous mixture but did not give quantitative metallic content or clear parameters to support classification as waste and scrap rather than brass ash/dross. Value enhancement also failed because it was based only on an unsupported assertion of higher prices, and penalty could not stand without proof of suppression or misdeclaration. Fresh adjudication was directed after a proper personal hearing. Case-Laws Customs Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81501