https://www.taxtmi.com/caselaws?id=89456 Enhancement of the assessable value, confiscation of imported goods, and imposition of redemption fine and penalty were unsustainable where the adjudicating authority failed to consider material produced in support of the declared value, including a supplier's clarificatory letter. The additional finding on freight also could not stand because it rested on a ground not covered by the show cause notice. The order was set aside and the matter remanded for fresh adjudication after hearing the appellant and considering the evidence. en-us Tue, 17 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89456 Enhancement of the assessable value, confiscation of imported goods, and imposition of redemption fine and penalty were unsustainable where the adjudicating authority failed to consider material produced in support of the declared value, including a supplier's clarificatory letter. The additional finding on freight also could not stand because it rested on a ground not covered by the show cause notice. The order was set aside and the matter remanded for fresh adjudication after hearing the appellant and considering the evidence. Case-Laws Customs Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89456