https://www.taxtmi.com/caselaws?id=773861 The Tribunal set aside a customs duty valuation revision for used cranes, finding it procedurally defective as it relied solely on investigation statements without corroborative evidence or cross-examination under section 138B of the Customs Act. The authority's appropriation of deposited amounts toward unadjudicated dues in a pending show cause notice was deemed a gross error lacking justification. The Tribunal emphasized that denial of cross-examination without recorded reasons violates natural justice principles, and strict compliance with Customs Valuation Rules is mandatory for duty reassessment. The matter was remanded for fresh adjudication following proper statutory procedures and safeguards. en-us Tue, 13 May 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773861 The Tribunal set aside a customs duty valuation revision for used cranes, finding it procedurally defective as it relied solely on investigation statements without corroborative evidence or cross-examination under section 138B of the Customs Act. The authority's appropriation of deposited amounts toward unadjudicated dues in a pending show cause notice was deemed a gross error lacking justification. The Tribunal emphasized that denial of cross-examination without recorded reasons violates natural justice principles, and strict compliance with Customs Valuation Rules is mandatory for duty reassessment. The matter was remanded for fresh adjudication following proper statutory procedures and safeguards. Case-Laws Customs Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773861