TMI Blog2011 (1) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore he cannot contest the charge of illicit removal of the fabrics - submission that duty calculation on the imported fabrics should have been based on the value at the time of import and not on the basis of selling price, has not been considered by learned Commissioner (Appeals) - order set aside and allow the appeal by way of remand - C/148-149/2010 - - - Dated:- 28-1-2011 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abrics. He submits that his submission that duty calculation on the imported fabrics should have been based on the value at the time of import and not on the basis of selling price, has not been considered by learned Commissioner (Appeals). He fairly admits that this submission was not made before original adjudicating authority. Further, he also submits that in this case, the investigation was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon ble Gujarat High Court. 4. I find that the matter is required to be remanded to Commissioner (Appeals) for considering the submission relating to the applicability of selling price on the value of at the time of import for calculating duty liability and consequently the amount of penalty imposable on both the appellants. Further, the decision cited by the learned Advocate as well as lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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