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2014 (5) TMI 677 - AT - CustomsValuation of goods - imported goods on the basis of US list price - Undervaluation of goods - Held that:- Section 122A specifically provides that ‘the adjudicating authority shall, in any case proceed under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires’. In view of the specific provisions under the law, in this case, there is a clear violation of principles of natural justice. - matter remanded back to the original authority to pass orders after observing principles of natural justice in accordance with law. - Decided in favour of assessee.
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