9911796707
TMI Blog2017 (4) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. 2. Revenue pleads that value of air conditioners imported by respondent being misdeclared, that has caused prejudice to the interest of Customs. Accordingly Revenue is aggrieved. 3. Heard Revenue. 4. When Japanese origin Air-Conditioner of "O" General Brand came through two Bills of Entry No.9909 dt. 17.4.2000 and No.274072 dt. 19.5.2000 to India under Singapore invoices, Customs no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods was US$ 250 CIF but that was enhanced to US$ 268 per unit and cleared on that value upon payment of duty. 7. When investigation was made from the collaborator of Japan available in Chennai, they informed that the "O" General brand Air Conditioners were manufactured in Japan and price of unassembled air-conditioner ranged between US$ 268 and US$ 295. Adding further component thereto the ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity of the investigation result to appreciate that Japan origin air-conditioner although invoiced from Singapore should not be of so low value as was declared by respondent, when Respondent could not discard the evidence gathered by investigation against it. Ld. Authority was totally sympathetic to the respondent as is apparent from para-8 of his order when he did not enquire into the origin of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent to such result for rebuttal. Following course of natural justice, in the course of readjudication, the authority shall grant reasonable opportunity of hearing to the respondent and recording evidence shall pass appropriate order. 12. Registry is directed to send a copy of this order with a copy of the adjudication order to the Chief Commissioner, Customs for necessary action at his end ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
