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2018 (4) TMI 28 - AT - CustomsValuation of imported goods - primary aluminium ingots - DEEC Scheme - rejection of declared value - princples of Natural Justice - Held that: - There is no evidence of the importer having been given an opportunity to rebut the contents of the bills of entry that were the purported foundation of the re-assessment by the original authority. In the absence of such opportunity, the rejection of declared value is an incomplete exercise that does not have the sanction of law - The original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions of import. In the absence of ascertainment of such contingency, the re-assessment remains an academic exercise. There are no reason to uphold the contention of Revenue that the impugned order is not legal and proper - appeal dismissed - decided against Revenue.
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