https://www.taxtmi.com/caselaws?id=237512 The Appellate Tribunal set aside the lower authority's decision in a case involving misdeclaration of value in the import of polyester fabrics. The Tribunal found the lower authority's order to be contradictory and lacking proper application of mind, emphasizing that Section 111(m) of the Customs Act is inapplicable if no misdeclaration exists. The case was remanded back to the original adjudicating authority for a fresh consideration, with directions to provide the importer with the market enquiry report for verification and submissions. The appeal was disposed of by way of remand, underscoring the importance of fair opportunities for parties to present their case. en-us Wed, 16 Jan 2013 00:00:00 +0530 Mon, 30 Sep 2013 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237512 The Appellate Tribunal set aside the lower authority's decision in a case involving misdeclaration of value in the import of polyester fabrics. The Tribunal found the lower authority's order to be contradictory and lacking proper application of mind, emphasizing that Section 111(m) of the Customs Act is inapplicable if no misdeclaration exists. The case was remanded back to the original adjudicating authority for a fresh consideration, with directions to provide the importer with the market enquiry report for verification and submissions. The appeal was disposed of by way of remand, underscoring the importance of fair opportunities for parties to present their case. Case-Laws Customs Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237512