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2019 (11) TMI 905 - AT - CustomsPrinciples of Natural Justice - denial of cross-examination - right to cross-examine a deponent though the statement has been used to their detriment - whether the appellants had been placed on notice of proposal, along with reasons thereon, to reclassify the imported goods? - Valuation - rejection of transaction value. HELD THAT:- The proposal in the notice for rejection of declared value, which is empowered under the prescribed Rules, indicates an intent to redetermine the value on an accepted classification. The impugned order has not taken this proposal to its logical conclusion but resorted to section 14(2) of Customs Act, 1962 which is nothing but an alternative proposed in the notice. This alternative proposal should have been preceded by a proposal to reclassify the imported goods and such a proposal is markedly absent. The conclusions derived from the test reports are not unambiguous. While the testing authority did opine that the samples were ‘other than copper residue’, we find no elaboration commencing therefrom which could lead to the conclusion that the goods are ‘brass’. Mere conclusion of non-conformity to declared declaration does not sanction the adoption of an alternative classification which has not even been proposed. Such non-conformity, even if acceptable, does not empower the invoking of ‘tariff value’ without undergoing the test of conformity with the description to which such ‘tariff value’ should be applied. The lack of proposal to subject the goods to an alternative classification and the leap, so to speak, over the unabridged chasm of applicability of the notification for assessment on ‘tariff value’ renders the impugned order to be unsustainable. Appeal allowed - decided in favor of appellant.
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