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2020 (10) TMI 179 - AT - CustomsPrinciples of Natural Justice - Valuation of imported goods - re-determination of value sought to be done by the Adjudicating Authority - Chinese origin goods or Vietnamese and Swiss origin goods - Rejection of declared goods - HELD THAT:- It appears that the Adjudicating Authority has alleged the mis-declaration on the basis of the only fact that a small percentage of goods are not adhering to the country of origin. The appellants claim that they have contracted with the supplies and the goods came from China even though some goods had having marking of the countries. It is not forthcoming in the order as to how the importer had knowledge that some goods were of origin other than mentioned in COO. Moreover, it is not discussed as to how 80% goods whose COO was correctly declared were liable to calculation and re-determination of value. Similarly, the plea that the impugned goods are not liable to MRP was not discussed. Moreover, the Appellate Commissioner has based his order on the basis of report/comments dated 18.11.2011 obtained from Additional Commissioner. It is not clear whether copy of such report was given to the appellant and his submissions were obtained. The same are not part of findings of OIO. We also find that the OIO has some contradictions. On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on the basis of price of identical goods said to have been imported by the appellants themselves. Moreover, adjudicating authority observes that the appellant has not been able to justify the vast difference in value with any cogent reasons. It is for the department to prove that valuation was wrong rather than the appellant proving it otherwise. Under the circumstances, the issue needs to go back to the Original Authority to appreciate the facts afresh, considering the submissions of the appellant and to pass a reasoned order as per law - Appeal allowed by way of remand.
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