TMI Blog1987 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... rance under O.G.L. Appendix 6(1) of AM 1985-86 Policy. On scrutiny and examination it was observed that the goods imported were in the form of mounted/populated PCBs for V.C.R. and not CTV. The goods were thoroughly examined and samples drawn for inspection were shown to Mr. K.J. Shastri, Sr. Design Executive from NELCO and on inspection of samples it was observed that the goods imported were PCB assemblies for VCR minus the power supply, T.D.M. and Chassis component and the value of these goods were ascertained @ Rs. 1,320/- CIF per piece. Thus the appellant s declaration that these were components of RTV was totally wrong and there was mis-declaration in respect of description as well as value aspect. The items being electronic assemblies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case and has stated that the appellant is having necessary approval from the office of the Development Commissioner, Small Scale Industries, New Delhi for the manufacture of 20,000 colour TV Receiver Sets. He has also stated that the appellant is duly registered with the Director of Industries as industrial unit. He states that the appellant s unit is an actual user of the component raw materials in accordance with Notification No. 232/83-Cus., dated 18-8-1983 subsequently amended by Notification No. 285/83-Cus., dated 3-10-1983; and the appellant is entitled to the facility of concessional rate of duty in terms of the above notification. He states that the appellant had also filed an application for allotment of the importer code number. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri L.C. Chakravarti, the ld. J.D.R., who has appeared on behalf of the respondent, very much objects to the remanding of the matter and the issue of fresh show cause notice. He states that there is no question of issue of a fresh show cause notice as the appellant had waived the right of issue of a show cause notice on his own and at this stage he cannot ask for the issue of the show cause notice. He further states that the appellant has incorporated a large number of documents as fresh evidence in his paper book and states that there is no application for granting necessary permission for filing of the additional evidence and the Tribunal should not place any reliance on the documents referred to by Shri Gujral in his arguments. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no application for grant of necessary permission for the admission of these documents though Shri Gujral, the ld. Advocate, had made an oral request for the admission of this evidence after the conclusion of his arguments. We feel that the principles of natural justice require that the Revenue authorities should have confronted the appellant with the material available for enhancing the value. Accordingly, we hold that there is denial of principles of natural justice. We set aside the impugned order and remand the matter to the ld. Collector for re-adjudication in accordance with law. We further direct that the adjudicating authority will supply the copies of the evidence on which the Revenue wants to rely within one month of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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