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Commissioner of Customs (Import) Versus M/s Charmi Enterprises

2016 (4) TMI 140 - CESTAT MUMBAI

Enhancement of value of goods imported from US$ 4.22 per kg to 5.61 per kg - Deposition of duty collected on loaded value “under protest” - Held that:- the grounds of appeal is not controverting the factual findings. The findings of the first appella .....

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om any infirmity. - Decided against the revenue - Appeal No. C/132/05 - A/86035/16/CB - Dated:- 2-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri C. Singh, AC (AR) For the Respondent : None ORDER Per M V Ravindr .....

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e respondent. On perusal of records, we find that the issue lies in narrow compass, accordingly we take up the appeal for disposal. 4. The issue is regarding enhancing of the value of the goods imported from US$ 4.22 per kg to 5.61 per kg. The respon .....

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rding the following findings:- I have gone through the case records carefully and the submissions of the appellant as well as the record of the personal hearing. I find that the lower authority while enhancing the declared value has not produced any .....

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) ELT 335. I also find the lower authority has suo motto enhanced the declared value without issuing a SCN (show-cause notice) or an opportunity to the appellant to be heard personally. It is clearly a violating of natural justice. In such a case, th .....

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