https://www.taxtmi.com/caselaws?id=85564 The Tribunal found that the appellants were denied natural justice as they were not given an opportunity to be heard before the Custom House redetermined the value of the imported printing machine. The Tribunal accepted the Chartered Engineer's certification of the machine's value at lb25,000 and criticized the rejection of this value by the authorities. They disagreed with the comparison of values with another machine, emphasizing the difficulty of comparing conditions for second hand machines. Ultimately, the Tribunal set aside the order and allowed the appeal, ruling in favor of the appellants. en-us Mon, 05 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85564 The Tribunal found that the appellants were denied natural justice as they were not given an opportunity to be heard before the Custom House redetermined the value of the imported printing machine. The Tribunal accepted the Chartered Engineer's certification of the machine's value at lb25,000 and criticized the rejection of this value by the authorities. They disagreed with the comparison of values with another machine, emphasizing the difficulty of comparing conditions for second hand machines. Ultimately, the Tribunal set aside the order and allowed the appeal, ruling in favor of the appellants. Case-Laws Customs Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85564