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2019 (1) TMI 1925 - AT - CustomsValuation of imported goods - glass chaton - enhancement of value on the basis of NIDB data - document relating to such NIDB is provided or not - violation of principles of natural justice - HELD THAT:- Though the value of the imported goods was enhanced on the basis of NIDB data but without providing documents relating to NIDB data which amounts to violation of natural justice. Accordingly, the matter needs to be remitted back to the Adjudicating Authority. The Adjudicating Authority shall provide the necessary documents of the imports, relating to NIDB data and thereafter the matter may be decided afresh, after giving reasonable opportunity of personal hearing. Appeals are allowed by way of remand to the Adjudicating Authority.
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