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2011 (4) TMI 361 - CESTAT, NEW DELHIAssessable value of imported goods - enhancement of redemption fine and penalty - the dispute relates to the valuation granules imported by the appellant and declared by them as LLDPE/PP plant sweeping - the fact that there is no evidence produced by the Revenue for enhancement of the value and there is no evidence of any flow back to the customer of the goods, it is stand contended before us that the Revenue had drawn samples from the consignments in question and have sent them for testing - However, before the test reports could be delivered, Commissioner passed the present impugned order - find that admittedly the test reports now being provided by the appellant were not before the adjudicating authority - Hence, it is fit to set aside the impugned order and remand the matter to Commissioner for de novo adjudication, after taking into consideration the test reports in question.
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