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 951 - AT - CustomsValuation of imported goods - whey protein and other food products - rejection of declared value - enhancement of value on the basis of contemporaneous import price - HELD THAT:- Though the appellant have waived the Show Cause Notice, however, the appellant was not put to notice the intention of the revenue for confiscation of the goods. Due to this reason the appellant could not make any defence as regard confiscation of the goods which is consequential to alleged misdeclaration of the value of imported goods. In these circumstances the original order passed by the Adjudicating Authority is ex-parte order without having on record any representation in defence of the appellant. Since the appellant have raised various grounds and the Adjudicating Authority had no occasion to consider the submission now made before Commissioner (Appeals) as well as before this tribunal, the matter needs to be remanded to the Adjudicating Authority - Appeal allowed by way of remand.
|