https://www.taxtmi.com/caselaws?id=122501 The Tribunal directed a remand to the Commissioner (A) to consider the chartered engineer's certificate for assessing the value of imported goods, emphasizing the importance of compliance with natural justice principles. The Tribunal deemed the reliance on an expert opinion without an opportunity for cross-examination unacceptable, highlighting the necessity for an expert to determine the market value of goods. The Commissioner (A) was instructed to consider the appellants' chartered engineer's certificate, provide them an opportunity, and ensure adherence to natural justice principles within a specified timeframe for passing the order. en-us Tue, 07 Nov 2006 00:00:00 +0530 Tue, 14 Aug 2012 11:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122501 The Tribunal directed a remand to the Commissioner (A) to consider the chartered engineer's certificate for assessing the value of imported goods, emphasizing the importance of compliance with natural justice principles. The Tribunal deemed the reliance on an expert opinion without an opportunity for cross-examination unacceptable, highlighting the necessity for an expert to determine the market value of goods. The Commissioner (A) was instructed to consider the appellants' chartered engineer's certificate, provide them an opportunity, and ensure adherence to natural justice principles within a specified timeframe for passing the order. Case-Laws Customs Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122501