https://www.taxtmi.com/caselaws?id=444539 The Tribunal set aside the Commissioner (A)'s decision and remanded the case for a fresh assessment, finding that the Assessing Officer had appropriately requested documents and an email ID for a personal hearing, which the respondent failed to provide. The Tribunal determined that the Commissioner (A) incorrectly concluded that natural justice principles were violated and that evidence regarding earlier imports was inaccurate. The Tribunal instructed the original adjudicating authority to conduct a new assessment, ensuring a personal hearing and a decision within four weeks. en-us Mon, 16 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444539 The Tribunal set aside the Commissioner (A)'s decision and remanded the case for a fresh assessment, finding that the Assessing Officer had appropriately requested documents and an email ID for a personal hearing, which the respondent failed to provide. The Tribunal determined that the Commissioner (A) incorrectly concluded that natural justice principles were violated and that evidence regarding earlier imports was inaccurate. The Tribunal instructed the original adjudicating authority to conduct a new assessment, ensuring a personal hearing and a decision within four weeks. Case-Laws Customs Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444539