https://www.taxtmi.com/caselaws?id=50151 The Tribunal set aside the Commissioner's decision to uphold fines and penalties related to discrepancies in consignments declared as finished leather for export. The Commissioner's reliance on CLRI's technical opinion without allowing cross-examination was deemed a violation of natural justice. The matter was remanded for fresh consideration, with directions to permit cross-examination of CLRI authorities to ensure fairness and adherence to legal procedures. The decision aimed to uphold principles of natural justice and procedural fairness in the adjudication process. en-us Mon, 21 Aug 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50151 The Tribunal set aside the Commissioner's decision to uphold fines and penalties related to discrepancies in consignments declared as finished leather for export. The Commissioner's reliance on CLRI's technical opinion without allowing cross-examination was deemed a violation of natural justice. The matter was remanded for fresh consideration, with directions to permit cross-examination of CLRI authorities to ensure fairness and adherence to legal procedures. The decision aimed to uphold principles of natural justice and procedural fairness in the adjudication process. Case-Laws Customs Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50151