https://www.taxtmi.com/caselaws?id=199570 The Tribunal set aside the decision of the Ld. Commissioner regarding undervaluation of imported goods, imposition of penalties under Section 112(a) of the Customs Act, and violation of natural justice principles. Significant lapses in the adjudication process led to a gross violation of natural justice. The matter was remanded for proper consideration of all submissions, providing necessary documents, personal hearings, and completing proceedings within a specified timeframe. The judgment emphasized the importance of fair procedures and thorough consideration in customs cases. en-us Mon, 20 Oct 2014 00:00:00 +0530 Wed, 07 Mar 2018 07:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199570 The Tribunal set aside the decision of the Ld. Commissioner regarding undervaluation of imported goods, imposition of penalties under Section 112(a) of the Customs Act, and violation of natural justice principles. Significant lapses in the adjudication process led to a gross violation of natural justice. The matter was remanded for proper consideration of all submissions, providing necessary documents, personal hearings, and completing proceedings within a specified timeframe. The judgment emphasized the importance of fair procedures and thorough consideration in customs cases. Case-Laws Customs Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199570