TMI Blog2017 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... should be provided. When declared value is rejected, such rejection should undergo determination of proper transaction value under the codified procedure of Rule of valuation if contemporary evidence is not available. A detailed scrutiny against Bill of Entry shall meet the ends of justice. That not being done, in the present case, the respondent is entitled to proper opportunity of defence, confronting the evidence gathered by Revenue too the respondent for rebuttal. Appeal allowed by way of remand. - C/878/07-Mum, C/CO/244/07-Mum - A/87886-87887/17/CB - Dated:- 24-5-2017 - Mr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri A.K. Singh, Additional Commissioner (AR), for appellant Shri S.N. Kantawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice (US$/Kg) 1 00000266 12.04.2004 Home 4800 02022004 18310.850 2.606 2 00000083 06.07.2004 Home BDI-04108 17.05.2004 15856.200 2.275 3 00000415 06.07.2004 Ware-house 24750 2.375 4 00000321 13.05.2004 Home 04XX-X128 05.04.2004 12123.800 2.500 5 00000087 05.05.2004 Home ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g goods is an independent transaction. Comparison of declared value against each Bill of Entry with respective contemporaneous evidence is to be made for proper adjudication. 6. In view of above, respective contemporaneous evidence sought to be used in adjudication should be confronted to the respondent and opportunity of defence against each Bill of Entry should be provided. Recording the pleading and evidence if any as well as examining the result of scrutiny of each Bill of Entry and evidence under the touchstone of law, learned Adjudicating Authority shall pass appropriate order. 7. Respondent contended that on similar grounds, Tribunal has dismissed appeal of Revenue in the past. Such contention does not weigh any consideration i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
