Violation of principles of natural justice in case goods confiscated without providing an opportunity to importer to call the grounds for valuation

SYSKA LED Lights Pvt. Ltd. Vs Union of India (Bombay High Court) Conclusion: Since the respective authority had confiscated the imported goods without providing an opportunity to importer to call upon the proper officer to disclose the grounds for valuation , therefore, the impugned order in original was clearly unsustainable in law being in violation of the principles of natural justice as well as the statutory provisions. Held:  Assessee-company was primarily engaged in the business of import and manufacture of light products. It had imported smart plugs which were used for extension socket...