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2018 (5) TMI 67 - HC - CustomsUndervaluation - it was alleged that the petitioner has been indulging in deliberate undervaluation to mislead the Department by way of concealing the facts with loss to the Government - Held that: - the Commission did not undertake any exercise to find out as to whether the plea raised by the petitioner that there was calculation error is correct or not. In fact, sub-section (5) of Section 127 of the Act, empowers the Commission to do so. The Commission did not do such exercise, nor it called for any report from the jurisdictional Commissionerate. If the Commission was of the opinion that for some reason the application cannot be entertained on account of non-cooperation by the assessee, etc., the case should have been sent back to the appropriate officer under Section 127-I of the Act. This was also not done by the Commissioner, rather he admitted the case. Matter requires re-examination - appeal allowed by way of remand.
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