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2018 (5) TMI 996 - AT - CustomsValuation of imported goods - Gambier Extracts - enhancement of value based on contemporaneous bills of entry - principles of natural justice - Held that: - the appellant has made detailed submission with some other Bills of Entry of the relevant period, wherein the value US$ 1350 PMT was declared. However, the same was not properly considered by the adjudicating authority as well as the Commissioner (Appeals) - also, the copy of sole reliance of the Revenue on contemporaneous Bills of Entry of February and March, 1998 were not provided to the appellant. Thus, the adjudicating authority has violated the principles of natural justice. The adjudication was not done in the proper manner - matter remanded to the adjudicating authority for passing a fresh order - appeal allowed by way of remand.
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