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2018 (11) TMI 1684 - AT - CustomsValuation of imported goods - titanium dioxide CR-50 grade - rejection of declared value - contemporaneous price adopted for assessment - invocation of rule 4(1)(A) of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Principles of natural justice - HELD THAT:- The appellant herein had not been placed on notice about the availability of contemporaneous import prices or the details pertaining to those imports. An assessment order is no substitute for show cause notice or adequate for compliance with the principles of natural justice. Impugned order set aside - matter remanded back to the original authority to furnish the copies of the documents and other evidence to enable a proper defence of the allegation of mis-declaration - appeal allowed by way of remand.
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