https://www.taxtmi.com/caselaws?id=342485 Failure to consider the appellant's core submissions on classification of imported goods as waste and scrap, their intended use, origin, and the proper basis of valuation rendered the adjudication incomplete. Because those issues were central to confiscation and duty liability, the order did not meet the standard of legality and propriety. The impugned order was set aside and the matter was remanded to the original authority for fresh decision after due consideration of the appellant's submissions. en-us Tue, 29 Nov 2016 00:00:00 +0530 Fri, 05 May 2017 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342485 Failure to consider the appellant's core submissions on classification of imported goods as waste and scrap, their intended use, origin, and the proper basis of valuation rendered the adjudication incomplete. Because those issues were central to confiscation and duty liability, the order did not meet the standard of legality and propriety. The impugned order was set aside and the matter was remanded to the original authority for fresh decision after due consideration of the appellant's submissions. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342485