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2018 (12) TMI 559 - AT - CustomsPrinciples of Natural Justice - Valuation - rejection of value based on contemporaneous imports - Held that:- The Commissioner (Appeals) has relied upon the certificate issued by the Department of Polymer Science & Rubber Technology, CUSAT which was produced before him. He further note that this certificate was not produced before the adjudicating authority and the Commissioner (Appeals) has not given any opportunity to the Department to controvert the findings recorded in the certificate issued by the Department of PS & RT. Further, relying upon the certificate, the Commissioner (Appeals) has set aside the Order-in-Original without affording any opportunity to the Department to controvert the said findings which is in violation of Rule 5 of the Customs (Appeals) Rules 1982. Appeal allowed by way of remand.
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