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2022 (4) TMI 1114 - AT - CustomsClassification of imported goods - Polyester Knitted Fabrics - Viscose Synthetic Fabrics - classifiable under CTH 60063200 and CTH 55162200 or not - rejection of declared value - sufficient opportunity of hearing not provided - Confiscation - penalty - HELD THAT:- At the outset, it has to be stated that the appellant has not filed any reply to the SCN and has not attended the personal hearing. Ld. Counsel has submitted that there is sufficient evidence to show that the value of contemporaneous imports of identical goods are much different than the values given in the table in the SCN. So also, he disputes classification arrived at by the department on the basis of lab test reports. Taking into consideration the lengthy submissions made by the Ld. Counsel for appellant, it is opined that the appellant has to be given one more chance to contest the case on merits. The matter is fit for remand to the adjudicating authority who is directed to conduct de novo adjudication of the matter. The adjudicating authority are directed to complete the de novo adjudication within a period of three months from the date of receipt of this order - appeal allowed by way of remand.
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