Order Set Aside Due to Non-Return of Seized Laptop Violating Natural Justice: CESTAT Chennai

Francis Goel Vs Commissioner of Customs (CESTAT Chennai) The appeal before the CESTAT Chennai arose from an Order-in-Original dated 31 January 2014, by which the adjudicating authority rejected the transaction value declared by the appellant for imports of silk fabrics from China, redetermined the value under the Customs Valuation Rules, 1988, and confirmed demands of differential customs duty and anti-dumping duty with interest, along with confiscation and penalties. The proceedings related to imports made through multiple customs locations, including Chennai Seaport, ICD Tughlakabad, IGI Air...