https://www.taxtmi.com/caselaws?id=371790 The Revenue appealed against the Commissioner (Appeals) decision on the declared value of imported goods. The Commissioner (Appeals) had allowed the importer's appeal regarding the declared value, citing inferior quality of goods compared to contemporaneous imports. The Revenue argued that the decision violated natural justice principles as new evidence was introduced without being presented to the adjudicating authority. The tribunal found the decision to set aside the original order based on this evidence unlawful, emphasizing the violation of Customs (Appeals) Rules, lack of transparency in testing, and exclusion of the Department from the process. The case was remanded for a fresh decision, ensuring a fair opportunity for the Department to contest the evidence. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371790 The Revenue appealed against the Commissioner (Appeals) decision on the declared value of imported goods. The Commissioner (Appeals) had allowed the importer's appeal regarding the declared value, citing inferior quality of goods compared to contemporaneous imports. The Revenue argued that the decision violated natural justice principles as new evidence was introduced without being presented to the adjudicating authority. The tribunal found the decision to set aside the original order based on this evidence unlawful, emphasizing the violation of Customs (Appeals) Rules, lack of transparency in testing, and exclusion of the Department from the process. The case was remanded for a fresh decision, ensuring a fair opportunity for the Department to contest the evidence. Case-Laws Customs Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371790