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M/s. Casagrande (India) Piling and Geotechnical Equipment Pvt. Ltd. Versus Commissioner of Customs, Chennai-III

2016 (8) TMI 179 - CESTAT CHENNAI

Valuation - loading of 45% to the invoice value - related parties - Held that:- Commissioner (Appeals) did not examine that whether loading of 45% on the invoice value is Justified, abruptly concluded that further loading is desirable. - When the ord .....

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/40697/2015 - Final Order No. 40963/2016 - Dated:- 14-6-2016 - Shri D.N. Panda, Judicial Member and Shri B. Ravichandran, Technical Member Shri Harish Bindu Madhavan Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORD .....

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ieved by the original order itself which has directed loading of 45% to the invoice value. The appellate authority without assigning any reason and without any notice issued to appellant not only discarded prayer of the appellant, against enhancement .....

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llant issuing notice as required by section 128A of the Customs Act, 1962, appellant would have had an opportunity to explain the reason why even 45% loading is untenable. There is violation of natural justice, made by learned Commissioner (Appeals) .....

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cord as to not hearing the appellant. Appellant was heard and appropriate loading was done. Therefore, the order of learned Commissioner (Appeals) may not be interfered. 4. Heard both sides and perused the records. 5. Learned Commissioner (Appeals) r .....

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ng is desirable. Thus total loading ordered by him is 81.82%. 6. When the order of learned Commissioner (Appeals) is of the above nature, and that demonstrates that there is violation of natural justice and appellant was not put to notice, such an or .....

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