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2017 (1) TMI 275 - AT - CustomsValuation - contemporaneous imports produced by appellant, not considered - Whether imports made by the main appellant Gururaj Steel are secondary/ defective stainless steel or prime material or there was any misdeclaration of the description as well as the value? Held that: - the adjudicating authority has relied upon some contemporaneous imports details which were not given to appellant and the adjudicating authority seems to have not considered the contemporaneous imports details as produced by the appellant before him. We also find that the adjudicating authority has not recorded any findings on the details of contemporaneous imports as produced by the appellant. In our considered view, the adjudicating authority has to consider the details of contemporaneous imports produced by the appellant and deal with it in impugned order. Having not dealt with it, the impugned order is a non-speaking one - the issue needs reconsideration by the adjudicating authority - appeal disposed off by way of remand.
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