https://www.taxtmi.com/caselaws?id=338535 The case involved mis-declaration and undervaluation of imported electronic goods, leading to a penalty under Section 112 of the Customs Act, 1962. The appellants requested cross-examination of witnesses, arguing a violation of natural justice. The Member (Judicial) found the appellants' request valid, emphasizing the necessity of cross-examination as per Section 138(1)(b). Relying on the Andaman Timber Industries case, the Member remanded the matter for fresh adjudication, ensuring compliance with procedural fairness. The appeals were allowed for remand, upholding the principle of natural justice in the proceedings. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 07 Feb 2017 10:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338535 The case involved mis-declaration and undervaluation of imported electronic goods, leading to a penalty under Section 112 of the Customs Act, 1962. The appellants requested cross-examination of witnesses, arguing a violation of natural justice. The Member (Judicial) found the appellants' request valid, emphasizing the necessity of cross-examination as per Section 138(1)(b). Relying on the Andaman Timber Industries case, the Member remanded the matter for fresh adjudication, ensuring compliance with procedural fairness. The appeals were allowed for remand, upholding the principle of natural justice in the proceedings. Case-Laws Customs Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338535