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2023 (10) TMI 762 - CESTAT BANGALOREValuation of imported goods - Glass Beads Chaton - rejection of declared value - reassessment of goods by loading the value as per the contemporaneous imports of identical goods which was done on the ICES EDI System - request a personal hearing not considered - goods were reassessed without following the principles of natural justice - HELD THAT:- It is on record that under EDI system, the assessing officer had made a query and also requested for certain documents and also email ID for conducting personal hearing but the respondent had replied to the query and provided certain documents but did not provide email ID for conducting personal hearing. Therefore, the Commissioner (A) was wrong in stating that the principles of natural justice was not followed. Moreover, the evidences provided before the Commissioner (A) vide Bill of Entry 3636934 dated 20.04.2021 was a Bill of Entry cleared subsequently to the item imported vide Bill of Entry No.2902619 dated 25.2.2021. Therefore, the Commissioner (A)’s observation that on “given the fact that earlier imports from the same supplier of Glass Beads Chatons” have been accepted by the Department was incorrect and baseless. The matter is remanded back to the original adjudicating authority for deciding the matter afresh. The fact that the subsequent imports were cleared without enhancement of value may be taken on record before deciding the assessment of Bill of Entry in question.
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