https://www.taxtmi.com/caselaws?id=115189 Natural justice supported re-test of a disputed customs sample where the goods remained in departmental custody and the importer challenged only one lot after other lots matched the declared description. The text also notes that confiscation, redemption fine and penalty in an anti-dumping duty context required fresh consideration, with the absence of legal basis for such levy to be examined on de novo adjudication. Enhancement of assessable value likewise could not stand without contemporaneous import evidence and had to be reconsidered after disclosure of material to the importer. The matter was remitted for fresh adjudication, including re-test and reconsideration of valuation and penalty issues. en-us Thu, 03 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 15:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115189 Natural justice supported re-test of a disputed customs sample where the goods remained in departmental custody and the importer challenged only one lot after other lots matched the declared description. The text also notes that confiscation, redemption fine and penalty in an anti-dumping duty context required fresh consideration, with the absence of legal basis for such levy to be examined on de novo adjudication. Enhancement of assessable value likewise could not stand without contemporaneous import evidence and had to be reconsidered after disclosure of material to the importer. The matter was remitted for fresh adjudication, including re-test and reconsideration of valuation and penalty issues. Case-Laws Customs Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115189