https://www.taxtmi.com/caselaws?id=773327 The Tribunal set aside the Adjudicating Authority's order for violating Natural Justice principles by denying the respondent adequate opportunity to be heard and access to relevant documents. Despite the respondent's appearance at personal hearings, submission of replies, and requests for documents including RUDs, the authority failed to provide fair procedural treatment. The matter was remanded for de novo adjudication within 90 days, requiring proper document supply and reasonable hearing opportunity. Questions regarding penalty under Section 114AA of Customs Act and valuation procedures under Customs Valuation Rules were left open for fresh consideration during re-adjudication. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 20 Jun 2025 18:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773327 The Tribunal set aside the Adjudicating Authority's order for violating Natural Justice principles by denying the respondent adequate opportunity to be heard and access to relevant documents. Despite the respondent's appearance at personal hearings, submission of replies, and requests for documents including RUDs, the authority failed to provide fair procedural treatment. The matter was remanded for de novo adjudication within 90 days, requiring proper document supply and reasonable hearing opportunity. Questions regarding penalty under Section 114AA of Customs Act and valuation procedures under Customs Valuation Rules were left open for fresh consideration during re-adjudication. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773327