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2020 (1) TMI 308 - AT - CustomsValuation of imported goods - "O General” window/split Air-conditioners in assembled condition - enhancement of value - rejection of declared value - Rule 8 of Customs valuation Rules, 1988 - case of appellant is that the importer was not informed of the reasons for rejection of the declared value and the manner of finalization of the assessment - principles of natural justice - HELD THAT:- The case appears to have been built upon the imports made somewhere in 2003 by another importer M/s. Vaz Enterprises who have imported components parts of the same brand of Air conditioner, whereas the present imports are in 2005; it is also not made out as to how the said imports of M/s. Vaz Enterprises are comparable with the impugned import in 2005; except mentioning that the goods are of the same brand nothing more is forthcoming from the OIA and OIO - this cannot be a reason for rejecting the transaction value declared by the appellants as no comparable parameters like supplier, importer, quantity, quality time of import are matching - Moreover in addition to the above, the principles of natural justice have been grossly violated as no sufficient time was given to the respondent to reply to the show cause notices or prepare for personal hearing. Issuance of two SCNs - HELD THAT:- Issuing 2 notices in too short a time may suffice the requirements of law in letter but the spirit of the same defeated. We find that the action of the lower authority is not at all sustainable under law. On merits also the case does not stand on even one leg. Firstly, no reasons were recorded for rejecting the declared value; Secondly, the valuation rules have not been pursued in the sequential manner in terms of Rule 4 of CVR 1988; thirdly no reasons for adopting the value of import which occurred a couple of years ago and lastly difference of additional duty payable was arrived at without rejecting the declared RSP - the instant case serves as a perfect example to show case as to how adjudication order is not supposed to be passed. The impugned order set aside - appeal allowed - decided in favor of appellant.
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