https://www.taxtmi.com/caselaws?id=259220 The case involved mis-declaration of FOB values in export consignments by a partnership firm, leading to penalties imposed under the Customs Act, 1962. The Commissioner found mis-declaration due to inflated FOB values by suppliers, resulting in penalties on the firm and partners. The Tribunal emphasized the need for cross examination of suppliers and adherence to natural justice principles in de novo adjudication. Compliance with the Tribunal's judgment in a related case, application of mind, and consideration of submissions were crucial in the decision-making process, highlighting the importance of fair adjudication in customs violation matters. en-us Mon, 13 Oct 2014 00:00:00 +0530 Mon, 04 May 2015 06:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259220 The case involved mis-declaration of FOB values in export consignments by a partnership firm, leading to penalties imposed under the Customs Act, 1962. The Commissioner found mis-declaration due to inflated FOB values by suppliers, resulting in penalties on the firm and partners. The Tribunal emphasized the need for cross examination of suppliers and adherence to natural justice principles in de novo adjudication. Compliance with the Tribunal's judgment in a related case, application of mind, and consideration of submissions were crucial in the decision-making process, highlighting the importance of fair adjudication in customs violation matters. Case-Laws Customs Mon, 13 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259220