https://www.taxtmi.com/caselaws?id=93499 The Tribunal found in favor of the appellants, setting aside the adjudication order due to violations of natural justice and inadequate grounds for enhancing the assessable value of imported cordless telephones. The order was passed by an officer different from the one who conducted the adjudication, contravening principles of natural justice. Additionally, the increase in value was based on quotations from a different model not imported by the appellants, deemed impermissible under the Customs Act. The Tribunal's decision was supported by the dismissal of the revenue's appeal by the Supreme Court. en-us Wed, 16 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93499 The Tribunal found in favor of the appellants, setting aside the adjudication order due to violations of natural justice and inadequate grounds for enhancing the assessable value of imported cordless telephones. The order was passed by an officer different from the one who conducted the adjudication, contravening principles of natural justice. Additionally, the increase in value was based on quotations from a different model not imported by the appellants, deemed impermissible under the Customs Act. The Tribunal's decision was supported by the dismissal of the revenue's appeal by the Supreme Court. Case-Laws Customs Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93499