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2017 (1) TMI 71 - AT - CustomsValuation - imported Soap Flakes - whether the goods to be classified as Soap Flakes or Soap Noodles - natural justice - Held that: - The adjudicating authority held that the goods is of Grade I, accordingly the import was undervalued and accordingly enhanced the value. The adjudicating authority has relied upon some custom laboratory analysis report, however it appears that due to lack of clarity in the report matter was referred by the department to the IIT, which has given its reports - on going through the documents and records, it was found that since the Ld. Commissioner has not considered the IIT report and also not granted cross examination and certain statements were not provided to the appellant, natural justice was violated by the adjudicating authority. Since the impugned order is suffering from non compliance of the natural justice, it is in the interest of justice that adjudicating authority should re-consider the matter a fresh after observing the principles of natural justice - appeal allowed by way of remand.
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