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2018 (6) TMI 937 - AT - CustomsMisdeclaration of imported goods - secondary, defective/serviceable bars and rods of mild steel falling under CTH 7228.60 - principles of Natural Justice denied - neither the examination report was provided to the appellant nor the Bills of Entry which were used for the contemporaneous value was provided - Held that:- The appellants have declared the goods in accordance with the pre-shipment report and the description appearing in the supplier’s invoice, the charge of mis-declaration was made only after 100% examination of the goods. However, the vital documents i.e. examination report was not provided to the appellants as submitted by them. Moreover, the Bills of Entry, if any, relied upon for the purpose of enhancement of the value were also not provided to the appellant. There is a gross violation of principles of natural justice on the part of the adjudicating authority - matter remanded to the Commissioner for passing a fresh order after providing all the documents such as examination report, Bills of Entry, if any, of contemporaneous import - appeal allowed by way of remand.
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