https://www.taxtmi.com/caselaws?id=344691 The tribunal found a gross violation of natural justice in the case involving the mis-declaration of iron & steel products as scrap, leading to duty demand and penalties. The High Court allowed provisional release, but subsequent investigations revealed conflicting opinions on the goods' quality. The appellant successfully argued against value enhancement, citing a Chartered Engineer's report and challenging the validity of a market survey. Emphasizing fair proceedings and the right to cross-examine witnesses, the tribunal set aside the order and remanded the case for proper adjudication in accordance with the Customs Act, keeping all issues open for reconsideration within three months. en-us Wed, 14 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344691 The tribunal found a gross violation of natural justice in the case involving the mis-declaration of iron & steel products as scrap, leading to duty demand and penalties. The High Court allowed provisional release, but subsequent investigations revealed conflicting opinions on the goods' quality. The appellant successfully argued against value enhancement, citing a Chartered Engineer's report and challenging the validity of a market survey. Emphasizing fair proceedings and the right to cross-examine witnesses, the tribunal set aside the order and remanded the case for proper adjudication in accordance with the Customs Act, keeping all issues open for reconsideration within three months. Case-Laws Customs Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344691