https://www.taxtmi.com/caselaws?id=762518 CESTAT Ahmedabad allowed appeals challenging confiscation of goods for alleged undervaluation and misuse of Country of Origin certificates claiming SAFTA benefits. The tribunal found the adjudicating authority violated natural justice principles by passing orders hastily without supplying requested documents to appellants and failing to comply with Section 138B of Customs Act, 1962 regarding witness examination procedures. The authority also failed to consider that minimum import price conditions may not apply to SEZ imports per Government notification. The impugned order was set aside and matter remanded for fresh consideration with proper compliance of natural justice principles. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 17:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762518 CESTAT Ahmedabad allowed appeals challenging confiscation of goods for alleged undervaluation and misuse of Country of Origin certificates claiming SAFTA benefits. The tribunal found the adjudicating authority violated natural justice principles by passing orders hastily without supplying requested documents to appellants and failing to comply with Section 138B of Customs Act, 1962 regarding witness examination procedures. The authority also failed to consider that minimum import price conditions may not apply to SEZ imports per Government notification. The impugned order was set aside and matter remanded for fresh consideration with proper compliance of natural justice principles. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762518