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2022 (2) TMI 100 - AT - CustomsValuation of imported goods - Polyester Knitted Fabric - Rejection of transaction value - enhancement in the transaction value for the purpose of collection of duty, set aside - enhancement is made on the basis of DRI alert with reference to some NIDB data - HELD THAT:- At the time of hearing that Revenue has not served the copy of relevant material, it wanted to use against the respondent – importer, for enhancement in the transaction value. Thus, the respondent / importer had no opportunity to meet the allegations of Revenue, for finalisation of the proposed enhancement made at the time of provisional assessment, even at the finalisation stage of the same - such action of Revenue is totally against the principles of natural justice. Hon’ble Supreme Court in the case of DHAKESWARI COTTON MILLS LIMITED VERSUS COMMISSIONER OF INCOME-TAX, WEST BENGAL [1954 (10) TMI 12 - SUPREME COURT], have laid down in its ruling that the Adjudicating Authority, if it wants to use any material collected behind the back of the assessee for the purpose of assessment, the Authority is bound to put assessee to notice by serving copy and giving sufficient opportunity to rebut the same. In absence of such notice the assessment order was held to be untenable and set aside - in the facts and circumstances of the present case, the ruling of Hon’ble Supreme Court in the case of Dhakeswari Cotton Mills is squarely applicable. Appeal dismissed - decided against Revenue.
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