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2019 (7) TMI 1813 - CESTAT NEW DELHIValuation of imported goods - Polyester Knitted Fabrics and other similar goods - rejection of declared values - re-assessment of the impugned bills of entries at enhanced values - exemption from payment of CVD denied under N/N. 30/2004-Central Excise dated 09.07.2004 - principles of natural justice - HELD THAT:- The judgements relied upon by the Revenue in this appeal, were not placed before the court below - Secondly, the court below has not appreciated the scope of Section 17(5) read with Section 17 (4) of the Customs Act. Importer cannot be allowed to play a cat & mouse game with the Revenue. This appeal is allowed by way of remand to the Commissioner (Appeals) for re-appreciation of the facts in accordance with law and also considering the observations of this Tribunal. The Commissioner (Appeals) is expected to pass a denovo order in accordance with law, preferably within a period of 3 months from the date of receipt of the copy of this order.
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