https://www.taxtmi.com/caselaws?id=751304 CESTAT Ahmedabad set aside an order imposing differential customs duty and penalties on a DTA importer for alleged undervaluation of imported goods. The adjudicating authority had relied on proposed value determinations from an unadjudicated show cause notice dated 08.09.2021 against a SEZ unit to confirm demands against the appellant. The tribunal held this approach legally flawed, stating that unproven allegations cannot serve as evidentiary basis for demands in separate proceedings. The matter was remanded for fresh adjudication after the primary show cause notice is decided, with proper observance of natural justice principles. en-us Fri, 12 Apr 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751304 CESTAT Ahmedabad set aside an order imposing differential customs duty and penalties on a DTA importer for alleged undervaluation of imported goods. The adjudicating authority had relied on proposed value determinations from an unadjudicated show cause notice dated 08.09.2021 against a SEZ unit to confirm demands against the appellant. The tribunal held this approach legally flawed, stating that unproven allegations cannot serve as evidentiary basis for demands in separate proceedings. The matter was remanded for fresh adjudication after the primary show cause notice is decided, with proper observance of natural justice principles. Case-Laws Customs Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751304