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2017 (5) TMI 271 - AT - CustomsValuation - rejection of transaction value as fixed by foreign chartered engineering certificate - case of respondent is that the department has arbitrarily gone with the third Chartered Engineer value without giving any reason to the importer for rejecting the value of foreign chartered engineer or of the first two chartered engineers - principles of natural justice - Held that: - no reason was given for rejecting the declared value by assessing officer and no opportunity of personal hearing was given to the assessee before enhancing the value on the basis of third Chartered Engineer certificate. Besides this, no speaking order was issued. Mere presence of the CHA at the time of examination does not mean that the copy of the third chartered engineer report was provided to the respondent and it is clear that they were not given a chance to rebut the same. Appeal of department dismissed - decided in favor of respondent.
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