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2018 (8) TMI 1408 - AT - CustomsValuation of imported goods - Nylon coated and uncoated fabric 60 - rejection of transaction value - enhancement of value based on contemporaneous imports - Held that:- During the course of assessment proceedings, the appellant has vehemently argued that the imported goods were not first/ prime quality but were stock lot of second/ surplus goods. The learned adjudicating authority has not discussed at all on the said submissions vis-a-vis the cotemporaneous import relied upon by him in rejecting the transaction value - also, there is no evidence to show that copies of these contemporaneous imports Bills of Entry have been handed over to the appellant to advance the submissions on the same. There has been violation of principles of natural justice - the adjudicating authority is directed to make available the relevant Bills of Entry and decide the matter refresh - appeal allowed by way of remand.
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