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2017 (11) TMI 846 - HC - CustomsValuation of imported goods - mixed lot of 100% polyester knitted fabrics - rejection of transaction value - Held that: - It is well settled that the High Court would not ordinarily entertain a writ petition directly aimed against an order-in-original in taxing statute where statutory appeals are available, more so when ultimately the issue is one which would travel to the Supreme Court by way of appeal instead of the High Court - In the present case, however, the adjudicating authority has referred to imports of identical material and based its conclusion on such imports. These observations are limited to making distinction between the earlier orders of adjudication passed by the authority and the present group of cases. This is not to curtail any of the legal contentions of the petitioners on merits of the orders passed. However, in cases where the adjudicating authority has substituted the declared value of the petitioner without any notice or hearing, such orders would have to be set aside and proceedings be remanded to the said authority for fresh disposal - appeal allowed by way of remand.
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