TMI Blog2017 (4) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the value of the part of the goods imported deserves to be set aside for the reason that no opportunity of hearing was afforded to the petitioner before passing the order and the material relied upon therein was not confronted - As far as the second part of the consignment is concerned, it could not be assessed earlier as there was no definite opinion about the goods imported. The same havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 19.63 per kg. The department sought to dispute the nature of the goods imported. The petitioner was asked to bifurcate the consignment, as in the opinion of the Department, part of the consignment was EVA sheet. The department assessed the valuation of part of the consignment weighing 22,094 kgs. @ ₹ 55.16 per kg. 2. The stand of the counsel for the petitioner is that the aforesaid va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s declared by the petitioner, to ₹ 55.16 per kg., but the material relied upon in the order dated 26-10-2015 was not confronted to the petitioner. He further submitted that the department will not fetch even ₹ 19/- per kg. in case effort is made by it to sell the same in open market. He further argued that in view of the assessment of valuation of part of the consignment at ₹ 55. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough he was asked to segregate the consignment, as in the opinion of the department, it contained different material. He further submitted that value of the leftover consignment, samples drawn out of which were sent for testing to Central Institute of Plastic Engineering and Technology, Lucknow, can be done in view of the reports received, after hearing the petitioner. 5. After hearing learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the entire imported consignment is to be assessed by the competent authority. Let the needful be done after issuing notice to the petitioner as expeditiously as possible as the goods were imported in June, 2015. 8. The petition stands disposed of. 9. With reference to the issue raised vide order dated 28-9-2016 passed by this Court, the matter be listed in Court on 16-12-2016. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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