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2017 (3) TMI 163 - AT - CustomsNatural justice - Imposition of redemption fine and penalty - import of second hand photo copiers - restricted item - appellant claim that they were not given a chance to contest the market price - Held that: - the appellant has not challenged the enhanced valuation before this Tribunal. The value thus arrived on the basis of the Chartered Engineer certificate has attained finality. The contention of the appellant that he was not given a chance to challenge the market enquiry done by Department does not appear to be attractive - no merits in the contention of the appellant that there is violation of natural justice as he was not given a chance to contest the market price while conducting market enquiry - appeal dismissed - decided against appellant.
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