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2021 (8) TMI 1310 - AT - CustomsViolation of principles of natural justice - opportunity to represent the case not provided - Valuation of imported goods - loading of 3.5% towards royalty and license fee on the transaction value of goods imported from related party - Section 14(1) of the Customs Act, 1962 read with Rule 10(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 - HELD THAT:- Based on the findings made in the investigation report, the department should have issued a Show Cause Notice before finalizing the provisional Bills of Entry in accordance with guidelines provided under Circular No.5/2016-Cus dated 09.02.2016 which it failed to do in the instant case - Therefore, it is found that the Appellant has not been provided an opportunity to present its case on merits and make submissions against the investigation report. The matter is remanded to the adjudicating authority with direction to follow the procedure as laid down in Circular No.5/2016 dated 09.02.2016 preferably within 3(three) months from the date of receipt of this order - Appeal allowed by way of remand.
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