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2023 (7) TMI 488 - CESTAT AHMEDABADValuation of imported goods - non-woven fabrics of seven different dimensions - rejection of declared value - redetermination of value - enhancement of value on the basis of difference in quantities between the import documents presented by the appellant and the documents obtained through the embassy of exporting country - defence of appellant not considered - violation of principles of natural justice - HELD THAT:- The learned Commissioner (Appeals) has contended that the appellant have not participated in the investigation and he has not considered the grounds of appeal in the appeal and he stated not to elaborate over and above the findings given in order-in-original - it appears that whatever defence was taken by the appellant, has been ignored and not considered properly by both the authorities below. The appellant can be given one opportunity to present their case with all the details and evidences to rebut the charges of the Revenue - matter remanded to the Adjudicating Authority for passing a fresh order after observing the principles of natural justice - appeal allowed by way of remand.
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