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2019 (5) TMI 988 - AT - CustomsValuation of imported goods - misdeclaration of value - rejection of declared value - valuation of the imported goods was proposed on the basis of value of contemporaneous imports of identical goods - principles of natural justice - HELD THAT:- The matter needs to be reconsidered by the Commissioner on the basis of all the facts and documents on record. Principles of Natural Justice - HELD THAT:- There is no evidence available on record to show that documents that revenue intended to rely against the appellants were ever given to them. Non supply of the documents relied against the appellant to them before passing the impugned order is denial of natural justice to them. Matter remanded back to adjudicating authority for reconsideration of matter after following the principles of natural justice - appeal allowed by way of remand.
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