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2013 (5) TMI 42 - MADRAS HIGH COURTTransaction Value as per Bill of Entry, filed by a third party - Held that:- The learned counsel appearing for the respondent had not been in a position to show that a copy of the Bill of Entry No.539734, had been furnished to the petitioner before the value of the imported goods had been fixed, based on the said Bill of Entry filed by a third party - It is seen that proper opportunity had not been given to the petitioner to challenge the decision of the respondent. The respondent is directed to furnish a copy of the bill of entry to the petitioner, before fixing the value of the goods imported by the petitioner, within ten days from the date of receipt of a copy of this order, for the levy of the customs duty payable by the petitioner - The other clauses of the impugned order shall remain without any alteration - On receipt of the copy of the said Bill of Entry, the petitioner shall raise its objections, if any, within a period of ten days thereafter - On receipt of the objections to be raised by the petitioner, the respondent shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, as expeditiously as possible - The writ petition is ordered accordingly.
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