https://www.taxtmi.com/caselaws?id=82240 Where misdeclaration of value is alleged in respect of one customs consignment, the matter should be determined by one competent authority on all related aspects, rather than split between different authorities. Reliance by one adjudicating authority on another authority's valuation finding in the same matter was treated as unsustainable, and the resulting confiscation and penalty proceedings were vitiated. The confiscation and penalty order was set aside, and the matter was remitted for fresh decision by the Additional Collector of Customs in accordance with natural justice. en-us Wed, 16 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82240 Where misdeclaration of value is alleged in respect of one customs consignment, the matter should be determined by one competent authority on all related aspects, rather than split between different authorities. Reliance by one adjudicating authority on another authority's valuation finding in the same matter was treated as unsustainable, and the resulting confiscation and penalty proceedings were vitiated. The confiscation and penalty order was set aside, and the matter was remitted for fresh decision by the Additional Collector of Customs in accordance with natural justice. Case-Laws Customs Wed, 16 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82240