https://www.taxtmi.com/caselaws?id=450304 The dispute concerned valuation and classification of imported goods, where a revised Chartered Engineer opinion affected findings that the goods were new and unused, the enhanced value, and denial of exemption. The record indicated that the appellant had sought documents for cross-examination, but the materials relied on were already supplied or otherwise in its possession. On that basis, cross-examination of the Chartered Engineer was treated as necessary for a proper decision, and the matter was remanded for fresh adjudication with cross-examination and personal hearing. en-us Thu, 29 Feb 2024 00:00:00 +0530 Sat, 02 Mar 2024 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450304 The dispute concerned valuation and classification of imported goods, where a revised Chartered Engineer opinion affected findings that the goods were new and unused, the enhanced value, and denial of exemption. The record indicated that the appellant had sought documents for cross-examination, but the materials relied on were already supplied or otherwise in its possession. On that basis, cross-examination of the Chartered Engineer was treated as necessary for a proper decision, and the matter was remanded for fresh adjudication with cross-examination and personal hearing. Case-Laws Customs Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450304