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2023 (8) TMI 751 - CESTAT AHMEDABADValuation of imported goods - rejection of declared value - relevant SCN along with relied upon documents including correspondence with Hong Kong- Customs, on the basis of the department’s case have not been placed on record - HELD THAT:- It is found that the rejection of value by the Adjudicating Authority, and also the basis of setting aside of the order-in-original by the Commissioner (Appeals), has neither been made available by the department nor was filed by the department. It is therefore, for the concerned administrative authorities to take remedial action to ensure that Show Cause Notice and R.U.D’s are filed in departmental appeals. Even the grounds of appeal taken by the department indicate that they are relying upon inquiry report received from Hong Kong through the mutual assistance agreement from the department of justice Hong Kong vide letter dated June, 18 2009, but still appeal has been filed without even providing the same alongwith other documents and copy of the SCN. And now at this stage same documents are untraceable. The appeal has been filed by the department after review and authorization by Committee of Commissioners, but even the basic documents like SCN and RUDs including the relevant correspondence has not been put on record. In the absence of such documents having not been made available by the department despite opportunities given, the findings of Learned Commissioner (Appeals) agreed upon and the same is held as correct based upon evidence on record. The appeals of the department are rejected.
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