1999 (4) TMI 562 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai set aside an order where imported machine was valued higher than declared, leading to confiscation, fine, and penalty. The tribunal found a lack of natural justice as the expert panel report was not provided to the appellants before the decision. The case was remanded back to the adjudicating authority for a fresh determination following natural justice rules. The appeal was disposed of accordingly.