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2017 (6) TMI 962 - AT - CustomsValuation - import of old/defective/Cold Rolled Grain Oriented Silicon Steel (CRGO) Sheets/Strips - rejection of declared value - rejection transaction value and re-determination of the sustainable value on the basis of report of Chartered Engineer and market survey to enhance the value of the imported goods which was mis-declared and mis-classified by the appellant - natural justice - Held that: - the Revenue has heavily relied on the examination report of the Chartered Engineer and market survey. The appellant has specifically asked for cross examination of Chartered Engineers and the persons to whom the market survey was conducted but the cross examination has not been granted by the adjudicating authority in casual manner - the impugned order is in gross violation of principle of natural justice. As there is gross violation of principle of natural justice, the matter is remanded back to the adjudicating authority to pass the order after following the principle of natural justice and as per the provisions of Section 138 (1)(b) of the CA, 1962 - appeal allowed by way of remand.
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