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2024 (4) TMI 78 - AT - CustomsValuation of imported goods - Quinizarine - enhancement of value - determination of value on the basis of value of contemporaneous import by same importer (Appellant) from the same supplier - HELD THAT:- In the present case though the Bills of entry of contemporaneous import were relied upon, the adjudicating authority failed to consider the circumstance of the variation of the price of the imported goods existed at the time of export from China to India. Further it is also noticed that Ld. Commissioner (Appeals) has not given any finding on the reason of price variation of goods submitted by the Appellant. It is also observed that other than Bills of entry of contemporaneous import, there is no other evidence to show that the assessee have suppressed the value. It is also observed that the appellant have relied upon various judgments on the disputed issue which Learned Commissioner (Appeals) had no occasion to consider. The judgments relied upon by the appellant shall apply directly only after verifying the facts of each case. Since the above issues have not been dealt in a proper manner by both the lower authorities, the matter needs to be reconsidered as a whole. Accordingly, the impugned order is set aside and the matter remanded to the Ld. Adjudicating Authority for passing a fresh after providing sufficient opportunity of personal hearing to the appellant - appeal allowed by way of remand.
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