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2021 (3) TMI 1190 - AT - CustomsValuation of imported goods - Laptops - rejection of declared value - value rejected merely based on NIDB data - HELD THAT:- It clearly transpires that not only is the order passed by the adjudicating authority a very cryptic order but even otherwise opportunity was not provided to the appellant to file a detailed reply. The appellant had expressed inability to file a detailed reply because the documents, on the basis of which the declared value indicated in the 14 bills of entry was rejected, was not provided. It is, therefore, a fit care case which should be recommended to the adjudicating authority for passing a fresh order. The relevant documents shall be provided to the appellant within three weeks from today. The appellant shall file a reply within three weeks thereafter and the adjudicating authority shall pass a reasoned order within three weeks thereafter - Appeal allowed by way of remand.
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