https://www.taxtmi.com/caselaws?id=83569 The Tribunal set aside the order directing the petitioner to pre-deposit duty, remanding the matter for de novo adjudication. Emphasizing adherence to statutory instructions, the Tribunal granted a waiver of pre-deposit and penalty, highlighting the importance of following the Customs Act and principles of natural justice. The appellant was granted the liberty to raise relevant issues during the new adjudication process, aligning with previous rulings emphasizing consistency and compliance with Board circulars on show cause notices involving collusion or misstatements. en-us Wed, 31 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 12:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83569 The Tribunal set aside the order directing the petitioner to pre-deposit duty, remanding the matter for de novo adjudication. Emphasizing adherence to statutory instructions, the Tribunal granted a waiver of pre-deposit and penalty, highlighting the importance of following the Customs Act and principles of natural justice. The appellant was granted the liberty to raise relevant issues during the new adjudication process, aligning with previous rulings emphasizing consistency and compliance with Board circulars on show cause notices involving collusion or misstatements. Case-Laws Customs Wed, 31 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83569