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2017 (11) TMI 1292 - AT - CustomsPenalty u/s 112 (a) of the CA, 1962 - Rule 5 was invoked in remand proceedings with reference to similar goods - SCN invoked Rule 9 and proposed market enquiry as the sole basis for re-determination of assessable value - Held that: - it is not open to the Original Authority to take recourse to an entirely different basis for re-determining the assessable value without due notice to the appellant - resorting to value of similar goods could be an admitted process of re-determining the assessable value only if the conditions of Rule 5 are fulfilled and the appellants were provided due opportunity to defend their case, which has not happened in the present case - appeal allowed - decided in favor of appellant.
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