https://www.taxtmi.com/caselaws?id=329886 The Tribunal set aside the decision rejecting the appeal, ruling in favor of the appellant, a merchant-importer accused of mis-declaration in a bill of entry for "High Speed Steel Scrap" Tools. The Tribunal found the valuation dispute was not adequately addressed, with the orders being cryptic and violating natural justice principles. The appellant's contention of unusable tools was supported by a second valuer's opinion, leading to the impugned order being overturned. The appellant was granted consequential benefits, and directions were given for the order to be served on the appellant through the jurisdictional Commissioner. en-us Mon, 30 May 2016 00:00:00 +0530 Fri, 18 Nov 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329886 The Tribunal set aside the decision rejecting the appeal, ruling in favor of the appellant, a merchant-importer accused of mis-declaration in a bill of entry for "High Speed Steel Scrap" Tools. The Tribunal found the valuation dispute was not adequately addressed, with the orders being cryptic and violating natural justice principles. The appellant's contention of unusable tools was supported by a second valuer's opinion, leading to the impugned order being overturned. The appellant was granted consequential benefits, and directions were given for the order to be served on the appellant through the jurisdictional Commissioner. Case-Laws Customs Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329886