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2016 (2) TMI 389 - AT - CustomsValuation - import of cranes - evasion of customs duty by: (i) working out the assessable value of cranes at ₹ 20/- per kg. to ₹ 40/- per kg., (ii) suppressing freight charges paid to the shipping line, (iii) preparing invoices on CIF basis whereas the purchase is mostly on FOB basis, (iv) getting bills of lading prepared to show fraudulently that the freight is pre-paid. - Held that:- whole case of undervaluation is essentially based on statements of certain people and the confessional statement of Shri Karim Jaria. However, the statements do not corroborate with each other. - cross-examination of persons whose evidence was relied upon was not allowed. The use of the word “documentary evidence” in para 24.7 of the order leaves us guessing as to what is the real documentary evidence on which undervaluation has been established by the Commissioner. Rather we find no evidence except a statement. Then there is no evidence to show that the Chartered Accountant’s Certificates produced by the appellant indicating the value of machinery as well as the invoices presented at the time of import are manipulated. It is not on record that any query was made regarding the genuineness of these documents. The adjudicating authority has neither followed the principles of natural justice as indicated in the paragraphs above nor has he followed the correct legal principles to arrive at the transaction value. Therefore the case needs to be remanded for fresh adjudication. - Matter remanded back - Decided partly in favor of appellants.
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