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2023 (11) TMI 623 - AT - CustomsValuation of imported goods - enhancement of value based on NIDB data - it is submitted by appellant that appellant's import is under a contract and the contract was also not considered by the Adjudicating Authority - Violation of principles of natural justice - HELD THAT:- The entire basis for enhancement of the value is one NIDB Data. However, the said NIDB Data was not provided to the appellant during the Adjudication process, therefore the appellant did not get opportunity to defend their case countering the NIDB Data. It is admitted fact that the NIDB Data was enclosed as Annexure A to order-in-original and the same was not provided before passing the order to the appellant. Moreover, the appellant vehemently argued that the supply is under a contract. He also referred to the contract made with the supplier of imported goods. It is observed that the said contract was also not considered while passing the adjudication order. There is grave violation of principles of natural justice in adjudication process and said faulty adjudication was upheld by the Commissioner (Appeals). Therefore, in the interest of principles of natural justice and fair play in the adjudication, the matter needs to be remitted back to the Adjudicating Authority. Appeal allowed by way of remand.
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