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    <title>2017 (11) TMI 620 - CESTAT NEW DELHI</title>
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    <description>The High Court remanded the case for de novo decision to address misdeclaration and valuation issues of exported goods, based on an independent authority&#039;s report. The Tribunal ordered re-examination of seized goods under an independent authority&#039;s supervision, setting aside the original decision. Dr. V. K. Agarwal was appointed as the independent authority, with both parties agreeing to cooperate and provide advance fees. The Tribunal directed the submission of a report by the independent authority to the Adjudicating Authority, ultimately disposing of the appeals.</description>
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      <description>The High Court remanded the case for de novo decision to address misdeclaration and valuation issues of exported goods, based on an independent authority&#039;s report. The Tribunal ordered re-examination of seized goods under an independent authority&#039;s supervision, setting aside the original decision. Dr. V. K. Agarwal was appointed as the independent authority, with both parties agreeing to cooperate and provide advance fees. The Tribunal directed the submission of a report by the independent authority to the Adjudicating Authority, ultimately disposing of the appeals.</description>
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