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2011 (4) TMI 726 - CESTAT, MUMBAIConfiscation - Classification - the value of the goods was enhanced on the basis of contemporaneous import prices of similar goods without notice to the appellant - the charges of changing classification as well as enhancing the value of the consignment based on the contemporaneous prices were explained verbally to the importer , the fact remains that only a proposal to change the classification of the goods was notified to the importer who, only on that aspect, waived the show-cause notice - no copy of the contemporaneous Bill of Entry was available with the adjudicating authority when it passed the impugned order - Appeal is allowed by way of remand to Commissioner
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