https://www.taxtmi.com/caselaws?id=89901 An adjudication that omits consideration of revised technical opinion, the Department of Electronics' view, the survey report, and evidence on the composition and use of the imported goods is defective and cannot stand. Failure to give reasoned findings on aggregation of consignments, the application of Interpretative Rule 2(a), the claimed retrospective application of mandatory penalty under Section 114A, and the basis for treating a memorandum of understanding as relevant to valuation and relationship also amounts to non-application of mind. The order was therefore set aside and remanded for fresh consideration after hearing the importers. en-us Fri, 16 Oct 1998 00:00:00 +0530 Mon, 03 Jun 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89901 An adjudication that omits consideration of revised technical opinion, the Department of Electronics' view, the survey report, and evidence on the composition and use of the imported goods is defective and cannot stand. Failure to give reasoned findings on aggregation of consignments, the application of Interpretative Rule 2(a), the claimed retrospective application of mandatory penalty under Section 114A, and the basis for treating a memorandum of understanding as relevant to valuation and relationship also amounts to non-application of mind. The order was therefore set aside and remanded for fresh consideration after hearing the importers. Case-Laws Customs Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89901