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2016 (1) TMI 1102 - AT - CustomsValuation of goods - Enhancement in valuation of goods - Inclusion of value of the mixed acid oils and mixed fatty acid imported - DIFFERENCE OF OPINION Whether there was deliberate mis-declaration of description and value of imports proved from investigation result, report of CRCL and various evidence gathered by investigation as well uncontroverted adjudication finings as recorded by Technical Member and adjudication should be upheld? OR Whether merely relying on the decision of tribunal in the case of H.K. International (2011 (7) TMI 825 - CESTAT, NEW DELHI) irrespective of peculiar facts of each case tested on the basis of law, adjudication is to be set aside as recorded by Judicial Member? - Matter referred to larger bench.
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