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2019 (8) TMI 1553 - CESTAT MUMBAIPrinciples of Natural justice - appellants submitted that the impugned order has not considered the vital aspects with regard to the subject imports made by the appellant - fraudulent import of goods - HELD THAT:- Certain information/records submitted by the appellant namely, comparative chart along with Bill of Entry showing contemporaneous import made by the importer M/s. S.G. Impex; data with regard to the imported goods reflected in the system etc., were not properly examined at the adjudication stage. Further, the submissions of the appellant that the valuation should be done under Rule 4 ibid were also not considered in proper prospective. Thus, we are of the considered view that the issues raised in the show cause notice and dealt with in the impugned order cannot be considered as proper and justified - the documentary evidences submitted by the appellants at this juncture for a decision on merit cannot also be considered as proper inasmuch as such submissions were not considered properly in support of confirmation of the adjudged demands at the original stage. The matter should go back to the original authority for a detailed fact finding on the merits of the case, based on the available documents/records - Appeal allowed by way of remand.
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