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2017 (4) TMI 311 - AT - CustomsMisdeclaration of value of imported air conditioners - DEPB Scheme - Held that: - the goods came through Bill of Entry No.9909 dt. 17.4.2000 was under DEPB scheme. Ld. Commissioner did not examine at all that DEPB clearance whether was proper and in accordance with law and against proper DEPB scrips. That aspect needs rigorous test - matter remanded to the Adjudicating Authority to issue notice to the respondent to hear the matter afresh - appeal allowed by way of remand.
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