https://www.taxtmi.com/caselaws?id=439513 Used electrical and electronic equipment imported under category (iii) could not be finally adjudicated without giving the importer a full opportunity to place supporting evidence, including the Chartered Engineer's certificate, before the adjudicating authority. Because that evidence had already been relied upon in de novo proceedings for other categories and was relevant to valuation, the matter required fresh consideration. The principles of natural justice therefore justified remand of category (iii) goods for re-adjudication. en-us Fri, 02 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439513 Used electrical and electronic equipment imported under category (iii) could not be finally adjudicated without giving the importer a full opportunity to place supporting evidence, including the Chartered Engineer's certificate, before the adjudicating authority. Because that evidence had already been relied upon in de novo proceedings for other categories and was relevant to valuation, the matter required fresh consideration. The principles of natural justice therefore justified remand of category (iii) goods for re-adjudication. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439513