https://www.taxtmi.com/caselaws?id=101897 The case involved disputes over the increase in the value of imported metallic fittings by 50%, the classification of locks as metallic fittings, and the lack of evidence of contemporaneous imports to support the value enhancement. The Commissioner's decision was found to lack a comprehensive discussion and violated Principles of Natural Justice. The Tribunal ruled in favor of the party, ordering a remand for reevaluation in line with prevailing judgments and a clear examination of all allegations in the show cause notice. en-us Tue, 29 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101897 The case involved disputes over the increase in the value of imported metallic fittings by 50%, the classification of locks as metallic fittings, and the lack of evidence of contemporaneous imports to support the value enhancement. The Commissioner's decision was found to lack a comprehensive discussion and violated Principles of Natural Justice. The Tribunal ruled in favor of the party, ordering a remand for reevaluation in line with prevailing judgments and a clear examination of all allegations in the show cause notice. Case-Laws Customs Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101897