Tribunal Orders Reassessment of Import Valuation Case Due to Procedural Errors and Overlooked Regulations.

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....This case involves the issue related to undervaluation and misuse of Country of Origin certificates against Import of Goods. The Tribunal found that the adjudicating authority passed the orders in haste and in gross violation of principles of natural justice. The appellants were not supplied with requested documents, and their statements recorded u/s 108 were relied upon without following the mandatory examination, cross-examination, and re-examination process u/s 138B of the Customs Act, 1962. The Tribunal observed that the adjudicating authority failed to examine a vital aspect concerning the applicability of a minimum import price notification for imports by units in Special Economic Zones (SEZs). The matter was remanded for reconsiderat.........