https://www.taxtmi.com/caselaws?id=268937 The Tribunal set aside demands of duty, interest, and penalties on specific shipping bills due to procedural irregularities in finalizing assessments before the issuance of show cause notices. Penalties imposed on companies and the director were deemed unjustified as show cause notices were invalid. The Tribunal upheld the demand of duty based on FOB price but granted companies an opportunity to present evidence on actual freight. The adjudicating authority was directed to re-quantify demands based on observations, emphasizing a proper hearing process. Appeals by companies were disposed of accordingly, with appeals by the director allowed. en-us Tue, 20 Oct 2015 00:00:00 +0530 Sat, 05 Dec 2015 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268937 The Tribunal set aside demands of duty, interest, and penalties on specific shipping bills due to procedural irregularities in finalizing assessments before the issuance of show cause notices. Penalties imposed on companies and the director were deemed unjustified as show cause notices were invalid. The Tribunal upheld the demand of duty based on FOB price but granted companies an opportunity to present evidence on actual freight. The adjudicating authority was directed to re-quantify demands based on observations, emphasizing a proper hearing process. Appeals by companies were disposed of accordingly, with appeals by the director allowed. Case-Laws Customs Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268937