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2013 (9) TMI 28 - AT - CustomsImport of Betel nuts - rejection of declared values and for enhancement of the values – Confiscation of goods – Redemption fine – Penalty – Held that:- The matter had to be considered afresh after supplying copy of the said documents along with Mahazar and the statements of representative explaining the contents of the said documents – order was set aside – matter remanded back to the original authority - There was a clear violation of principles of natural justice in not furnishing the Mahazar relating to seizure of documents at the premises and copy of the statement, if any, by the representative - Commissioner had not dealt with some of the submissions by the importers relating to rejection of declared values and consequent enhancement of values for assessment - Commissioner had not adequately dealt with some of the submissions by the importers relating to rejection of declared values and consequent enhancement of values for assessment - The assesses had made some fresh submissions for the first time before us which also requires to be considered – Decided in favor of assesses.
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