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2017 (3) TMI 130 - AT - CustomsValuation - goods imported from supplier being a shareholder in the parent company - parties are related or not? - Held that: - the adjudicating authority did not take up the adjudication despite submission of all documents - this callous attitude of lower authorities leads to miscarriage of justice as is seen in this case, thus, adjudicating authority needs to be reprimanded for delaying the denovo adjudication despite the documents being produced - matter remanded back to adjudicating authority to reconsider the issue afresh after following principles of natural justice - appeal allowed by way of remand.
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