https://www.taxtmi.com/caselaws?id=341341 The Appellate Tribunal CESTAT CHENNAI found that the misdeclaration of the value of imported air conditioners caused prejudice to Customs due to undervaluation. The Tribunal criticized the adjudicating authority for not properly considering investigation results and relying on irrelevant documents. The case was remanded back to the Adjudicating Authority for a fresh hearing, instructing a reevaluation considering investigation findings and ensuring a fair process. The Commissioner was directed to examine the DEPB clearance process rigorously. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 07 Jun 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341341 The Appellate Tribunal CESTAT CHENNAI found that the misdeclaration of the value of imported air conditioners caused prejudice to Customs due to undervaluation. The Tribunal criticized the adjudicating authority for not properly considering investigation results and relying on irrelevant documents. The case was remanded back to the Adjudicating Authority for a fresh hearing, instructing a reevaluation considering investigation findings and ensuring a fair process. The Commissioner was directed to examine the DEPB clearance process rigorously. Case-Laws Customs Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341341