https://www.taxtmi.com/caselaws?id=119177 The Tribunal ruled in favor of the appellants, the proprietors of three firms, in a case involving under-valuation of imported electronic components. It emphasized the need for substantial evidence beyond photocopies of export declaration documents to prove under-valuation. The Tribunal also highlighted the importance of contemporaneous import details in assessing correct assessable value and found a violation of natural justice in denying the appellants a proper personal hearing. The impugned order was set aside, and the case was remanded for fresh adjudication to ensure a fair hearing for the appellants. en-us Fri, 05 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119177 The Tribunal ruled in favor of the appellants, the proprietors of three firms, in a case involving under-valuation of imported electronic components. It emphasized the need for substantial evidence beyond photocopies of export declaration documents to prove under-valuation. The Tribunal also highlighted the importance of contemporaneous import details in assessing correct assessable value and found a violation of natural justice in denying the appellants a proper personal hearing. The impugned order was set aside, and the case was remanded for fresh adjudication to ensure a fair hearing for the appellants. Case-Laws Customs Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119177