https://www.taxtmi.com/caselaws?id=3785 The Tribunal set aside the impugned order due to insufficient evidence supporting the FOB price determination and penalty imposition, emphasizing the lack of proper appreciation of evidence and principles of natural justice. The Tribunal highlighted procedural irregularities, including failure to consider a corrigendum to the show cause notice, inconsistencies in the adjudication process post-remand, and imposition of a penalty beyond the scope of the original proceedings. The decision underscored the importance of procedural fairness, proper evidence consideration, and limitations on penalty imposition beyond the show cause notice scope. en-us Mon, 05 Nov 2007 00:00:00 +0530 Thu, 01 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3785 The Tribunal set aside the impugned order due to insufficient evidence supporting the FOB price determination and penalty imposition, emphasizing the lack of proper appreciation of evidence and principles of natural justice. The Tribunal highlighted procedural irregularities, including failure to consider a corrigendum to the show cause notice, inconsistencies in the adjudication process post-remand, and imposition of a penalty beyond the scope of the original proceedings. The decision underscored the importance of procedural fairness, proper evidence consideration, and limitations on penalty imposition beyond the show cause notice scope. Case-Laws Customs Mon, 05 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3785