Valuation of Imported Goods Challenged: Evidence and Adjudication Flaws Lead to Miscarriage of Justice.

Valuation of imported goods - suppression and misdeclaration of import price of goods - The documents /data retrieved from the hard disc/pen drive, in absence of the authorised person of the appellant, as admittedly no notice was issued to them, cannot be relied upon - further, there has been mis-carriage of justice by neither examining the persons, whose statements have been relied upon in the course of adjudication proceedings, nor they have been offered for cross examination by the appellant. - AT .....

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