Home Case Index All Cases Customs Customs + AT Customs - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 17 - AT - CustomsValuation of imported goods - related party transactions - rejection of declared value - Rule 5 to Rule 7(a) of Custom Valuation Rules, 1988 - all points were not considered - principles of natural justice - HELD THAT:- It is clear that none of the submissions made by the appellant were considered by the adjudicating authority for the reason that these submissions were not before him when the matter was adjudicated by him. Also from the observations made by the Commissioner (Appeal) in his order, and reproduced in para 1.2, supra it is clear that Commissioner (Appeal) too have not considered the defence submission - Thus it is clear that orders have been passed without considering the defence submissions and hence is in violation of principle of natural justice, which clearly state “audi alteram partem i.e. nobody should be condemned unheard”. The matter needs to be remanded back to the concerned adjudicating authority for reconsideration - Appeal allowed by way of remand.
|