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2022 (2) TMI 633 - CESTAT BANGALOREValuation of imported goods - Fresh Orchid Cut Flowers - enhancement of value - furnishing of NIDB data or not - speaking order in terms of Section 17(5) of the Customs Act, 1962 - Applicability of Rule 4 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - HELD THAT:- There is no such clear admission by the appellant and the so-called “consent” is also limited to the flower consignment imported by them with effect from the date of the letter; but however, the same was also subject to the final outcome of the decision in respect of the appeals filed by them, which means that their challenge to the adoption of the enhanced value was pending in appeal as on the date of the said letter. Vide Orders-in-Appeal, the First Appellate Authority had termed as ‘unsustainable’ and set aside vide orders passed on 27.03.2013 and 29.05.2013. By this, it is evident that the so-called “consent letter” was not a blank cheque to be adopted universally and for all the imports the appellant could ever make. The authorities have nowhere given any acceptable reasons as to why they jumped to adopt Rule 4 ibid. and the valuation prescribed thereunder, instead of following the Rules sequentially. From the records, nowhere it is seen that the appellant was furnished with the NIDB data or whatsoever that was relied upon for enhancement of the value, for rebuttal, which is clearly in violation of the principles of natural justice. Appeal allowed - decided in favor of appellant.
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