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2011 (5) TMI 60 - CESTAT, NEW DELHINatural justice - valuation of the consignments of Drill Steel imported by the appellant from foreign supplier i.e.parent company - The lower authorities should have given the appellant an effective personal hearing for making the submissions on the ground that the appellant has claimed that they have not given enough time to reply the queries made by the adjudicating authority and to complete the detailed questionnaire - set aside the orders of the lower authority and remit the matter back to the adjudicating authority for reconsideration of the issue afresh after following the principles of natural justice
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