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2023 (9) TMI 935 - CESTAT HYDERABADValuation of Export duty on Iron ore - enhanced rate taken up by the Customs for levy of export duty - reliance placed on the contemporaneous prices noticed during that period - process of Adjudication and appeal proceedings before the Commissioner (Appeals) have been carried out in careless manner - HELD THAT:- From the findings of the Commissioner (Appeals), it is observed that he admits that proper procedure was not followed by the Adjudicating Authority while enhancing the transaction value. It is also seen from the Table 10 of the Order-in-Original that the Adjudicating Authority has not mentioned quantity involved in each of such exports, country to which such exports are made and quantity of such exports. Unless, all these parameters are taken up together and compared, the Department cannot directly arrive at the contemporaneous value. The entire process of Adjudication and appeal proceedings before the Commissioner (Appeals) have been carried out in a very casual and careless manner. The Commissioner (Appeals) after holding that the Adjudicating Authority was in error in going with enhancement still has rejected the appeal. He has directed the Assistant Commissioner to produce the documentary evidence to the appellant now, which has no meaning after the entire process has been completed. Impugned order set aside - appeal allowed.
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