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2019 (12) TMI 344 - AT - CustomsValuation of imported goods - Mixed 100% Polyester Knitted Fabrics (Rolls of Assorted Colors) - enhancement of the value by the Assessing Officer was done only on the ground that the declared value is substantially low as compared to the value of the contemporaneous imports - HELD THAT:- There is nothing new in the present appeal particularly for the reason that the assessee has waived the SCN, therefore, there was no occasion for the Assessing Officer to provide the detail of contemporaneous imports to the assessee, however, it is also fact that the appellant was not provided the data/documents for contemporaneous imports - matter requires remand. Exemption from CVD - benefit of N/N. 30/04-CE - benefit was denied on the ground that the notification was not claimed at the time of assessment of the Bills Of Entry - HELD THAT:- Since, the same was legally due to the assessee, the Assessing Officer should have extended the benefit of CVD exemption. Since, the appeal was filed against the assessment order passed by the Assessing Officer, the assessee was free to raise all the claim which is legally otherwise available to them at the time of clearance of the goods - the denial of CVD exemption only on the ground that the assessee have not claimed the said exemption in the bills of entry is not justified. The matter should be re-considered in respect of both the issues of valuation and exemption notification in respect of CVD - Appeal allowed by way of remand.
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