https://www.taxtmi.com/highlights?id=76573 Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN. Since this earlier SCN was still under adjudication, its findings could not be used to substantiate new demands. The lack of a personal hearing and the reliance on preliminary findings from an unadjudicated SCN were seen as breaches of procedural justice. - The case was remanded for a fresh hearing, to be conducted in conjunction with or subsequent to the adjudication of the earlier SCN, ensuring adherence to the principles of natural justice. en-us Sat, 13 Apr 2024 09:17:52 +0530 Sat, 13 Apr 2024 09:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76573 Undervaluation and Mis-declaration of the goods imported - The tribunal found that the values used in the SCNs were improperly based on an unadjudicated earlier SCN. Since this earlier SCN was still under adjudication, its findings could not be used to substantiate new demands. The lack of a personal hearing and the reliance on preliminary findings from an unadjudicated SCN were seen as breaches of procedural justice. - The case was remanded for a fresh hearing, to be conducted in conjunction with or subsequent to the adjudication of the earlier SCN, ensuring adherence to the principles of natural justice. Highlights Customs Sat, 13 Apr 2024 09:17:52 +0530 https://www.taxtmi.com/highlights?id=76573