https://www.taxtmi.com/caselaws?id=345205 Customs adjudication over imported coal turned on whether section 28 could be invoked when there was no short payment or duty evasion, and the appellants argued that penalty and confiscation were unsustainable on that basis. They also challenged reliance on test reports and other documents not supplied before adjudication, alleging violation of natural justice and disputing rejection of the load-port and exporter test reports. The matter further raised the validity of reopening a provisional assessment and the contention that a senior officer could not delegate adjudication to a junior officer. The parties indicated that any remand would obviate argument on merits. en-us Wed, 19 Apr 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345205 Customs adjudication over imported coal turned on whether section 28 could be invoked when there was no short payment or duty evasion, and the appellants argued that penalty and confiscation were unsustainable on that basis. They also challenged reliance on test reports and other documents not supplied before adjudication, alleging violation of natural justice and disputing rejection of the load-port and exporter test reports. The matter further raised the validity of reopening a provisional assessment and the contention that a senior officer could not delegate adjudication to a junior officer. The parties indicated that any remand would obviate argument on merits. Case-Laws Customs Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345205