Remand for fresh valuation after breach of natural justice; statements and CE certificate insufficient-cross-examination under Section 138B required

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....CESTAT allowed the appeal by way of remand, set aside the impugned order and restored the proceedings to the original authority for de novo adjudication after compliance with statutory mandates. The Tribunal held that relying solely on statements and a Chartered Engineer's certificate to re-determine declared customs value constitutes inadequate and fragile evidentiary foundation; such material requires corroboration and the opportunity for cross-examination under section 138B of the Customs Act. Failure to permit cross-examination amounted to a breach of natural justice, rendering the valuation exercise unsustainable. The matter is remitted for fresh decision in strict conformity with the statutory rules and principles of fair hearing.....