https://www.taxtmi.com/caselaws?id=779218 CESTAT set aside the impugned order and allowed the appeal by remand, holding that valuation reassessment based solely on statements and a Chartered Engineer's certificate-without cross-examination or corroboration-violated natural justice and statutory requirements. The Tribunal found reliance on unsupported depositions too fragile to sustain undervaluation findings and directed restoration of proceedings to the original authority for de novo adjudication in strict compliance with the Customs Act rules and the requirement to test relevancy under section 138B. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779218 CESTAT set aside the impugned order and allowed the appeal by remand, holding that valuation reassessment based solely on statements and a Chartered Engineer's certificate-without cross-examination or corroboration-violated natural justice and statutory requirements. The Tribunal found reliance on unsupported depositions too fragile to sustain undervaluation findings and directed restoration of proceedings to the original authority for de novo adjudication in strict compliance with the Customs Act rules and the requirement to test relevancy under section 138B. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779218