https://www.taxtmi.com/caselaws?id=100440 Rival expert evidence on the character and valuation of imported goods had to be fairly considered before enhancing value or sustaining confiscation, redemption fine and penalty. The adjudication relied on the NML report while rejecting the importer's technical material largely because the experts had not visually tested the goods, even though they had examined the data, literature and specifications and offered a reasoned contrary view. Because the basis of enhancement and misdeclaration was not properly disclosed and the importer was not given a fair opportunity to meet the case, the order was set aside and the matter remanded for de novo consideration of valuation, classification and the competing expert opinions. en-us Wed, 03 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100440 Rival expert evidence on the character and valuation of imported goods had to be fairly considered before enhancing value or sustaining confiscation, redemption fine and penalty. The adjudication relied on the NML report while rejecting the importer's technical material largely because the experts had not visually tested the goods, even though they had examined the data, literature and specifications and offered a reasoned contrary view. Because the basis of enhancement and misdeclaration was not properly disclosed and the importer was not given a fair opportunity to meet the case, the order was set aside and the matter remanded for de novo consideration of valuation, classification and the competing expert opinions. Case-Laws Customs Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100440