https://www.taxtmi.com/caselaws?id=93630 Serious natural justice concerns arose because the contemporaneous valuation material used by the department was not shown to the importers or suppliers. The order also notes that the residual valuation method could not be invoked without first considering transaction value and, where applicable, identical and similar goods under the Customs Valuation Rules. On the facts recorded, the evidence did not sufficiently establish misdeclaration or complicity, and the exemption for heavy melting scrap depended on the goods being melted after importation. A prima facie case was therefore made out, and unconditional stay with waiver of penalties was granted. en-us Thu, 08 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93630 Serious natural justice concerns arose because the contemporaneous valuation material used by the department was not shown to the importers or suppliers. The order also notes that the residual valuation method could not be invoked without first considering transaction value and, where applicable, identical and similar goods under the Customs Valuation Rules. On the facts recorded, the evidence did not sufficiently establish misdeclaration or complicity, and the exemption for heavy melting scrap depended on the goods being melted after importation. A prima facie case was therefore made out, and unconditional stay with waiver of penalties was granted. Case-Laws Customs Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93630