https://www.taxtmi.com/caselaws?id=237114 Denial of cross-examination of the investigating officer and forensic officer was treated as a breach of natural justice because the appellants needed to test the authenticity and handling of the pen drive evidence; the adjudication was therefore unsustainable. The valuation enhancement of aluminium scrap was also found legally unsupportable because the Customs Valuation Rules require rejection of declared value and re-determination through the prescribed statutory sequence, including contemporaneous import data, rather than a prime-metal-linked discount model based on assumed correlation with LME prices. The matter was remitted for fresh adjudication with cross-examination allowed and the import evidence examined on merits. en-us Tue, 22 Jan 2013 00:00:00 +0530 Wed, 18 Sep 2013 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237114 Denial of cross-examination of the investigating officer and forensic officer was treated as a breach of natural justice because the appellants needed to test the authenticity and handling of the pen drive evidence; the adjudication was therefore unsustainable. The valuation enhancement of aluminium scrap was also found legally unsupportable because the Customs Valuation Rules require rejection of declared value and re-determination through the prescribed statutory sequence, including contemporaneous import data, rather than a prime-metal-linked discount model based on assumed correlation with LME prices. The matter was remitted for fresh adjudication with cross-examination allowed and the import evidence examined on merits. Case-Laws Customs Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237114