https://www.taxtmi.com/caselaws?id=399205 The Tribunal allowed the appeal by remanding the case back to the Original Authority for a fresh review. The decision was based on the violation of natural justice principles and the legality of the value re-determination process. The Tribunal emphasized that the burden of proving incorrect valuation lies with the department, not the appellant. They directed the Original Authority to complete the adjudication within 12 weeks to ensure a fair resolution in accordance with the law. en-us Thu, 06 Feb 2020 00:00:00 +0530 Tue, 06 Oct 2020 11:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399205 The Tribunal allowed the appeal by remanding the case back to the Original Authority for a fresh review. The decision was based on the violation of natural justice principles and the legality of the value re-determination process. The Tribunal emphasized that the burden of proving incorrect valuation lies with the department, not the appellant. They directed the Original Authority to complete the adjudication within 12 weeks to ensure a fair resolution in accordance with the law. Case-Laws Customs Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399205