https://www.taxtmi.com/caselaws?id=100086 The appellate tribunal set aside the penalties imposed on exporters for mis-declaration of value in claiming drawback on Rotomac Ball Pens exported to Russia. The tribunal found violations of natural justice principles due to procedural irregularities, lack of document disclosure, and failure to provide a reasonable opportunity for defense. The case was remanded for re-adjudication within four months, emphasizing the need for full disclosure of evidence and ensuring a fair and transparent process. Penalty amount deposited was to be held until the final order post re-evaluation. en-us Mon, 21 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100086 The appellate tribunal set aside the penalties imposed on exporters for mis-declaration of value in claiming drawback on Rotomac Ball Pens exported to Russia. The tribunal found violations of natural justice principles due to procedural irregularities, lack of document disclosure, and failure to provide a reasonable opportunity for defense. The case was remanded for re-adjudication within four months, emphasizing the need for full disclosure of evidence and ensuring a fair and transparent process. Penalty amount deposited was to be held until the final order post re-evaluation. Case-Laws Customs Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100086