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2023 (8) TMI 1331 - AT - CustomsValuation of imported goods - cosmetics’, branded as ‘TYA’ - enhancement of value - non-compliant with Legal Metrology (Packaged Commodities) Rules, 2011 as well as Drugs and Cosmetics Act, 1940 - HELD THAT:- It is clear from the impugned order that the appellant is a regular importer; indeed, consignments imported in the past were taken up for detrimental action in the impugned proceedings. Market survey was also undertaken. Though it was submitted by the appellant that the market survey occurred behind their back, it is found from record of proceedings before the lower authority that the contents of the report had not been disputed. Learned Counsel contended that values of earlier imports are clearly ascertainable. However, no details were furnished - It would only be appropriate for such evidence to be furnished and for the adjudicating authority to cause verification of prices at which these were actually sold - it is directed that fresh adjudication to be made. The matter is remanded to the original authority for re-determination on the facts pertaining to earlier imports to be furnished by the appellant.
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