https://www.taxtmi.com/caselaws?id=255687 The Tribunal remanded the case involving misdeclaration of goods and value during importation of Medium Density Fibre Boards / Plain Particle Boards. The appellant's request for cross-examination was denied, leading to a procedural flaw. The Tribunal emphasized natural justice principles, directing a de novo adjudication allowing the appellant to challenge evidence. A legal question on the jurisdiction of DRI officers under the Customs Act was raised, with the Tribunal emphasizing the need for a fair adjudication process. The matter was remanded for a fresh decision, granting the appellant a fair hearing and expediting proceedings for timely resolution. en-us Tue, 14 Oct 2014 00:00:00 +0530 Fri, 23 Jan 2015 06:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255687 The Tribunal remanded the case involving misdeclaration of goods and value during importation of Medium Density Fibre Boards / Plain Particle Boards. The appellant's request for cross-examination was denied, leading to a procedural flaw. The Tribunal emphasized natural justice principles, directing a de novo adjudication allowing the appellant to challenge evidence. A legal question on the jurisdiction of DRI officers under the Customs Act was raised, with the Tribunal emphasizing the need for a fair adjudication process. The matter was remanded for a fresh decision, granting the appellant a fair hearing and expediting proceedings for timely resolution. Case-Laws Customs Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255687