TMI Blog2018 (5) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... was declared. However, the same was not properly considered by the adjudicating authority as well as the Commissioner (Appeals) - also, the copy of sole reliance of the Revenue on contemporaneous Bills of Entry of February and March, 1998 were not provided to the appellant. Thus, the adjudicating authority has violated the principles of natural justice. The adjudication was not done in the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. After the investigation, the Revenue applied the price of US$ 2200PMT relying on the 3 contemporaneous Bills of Entry No. 6376 dated 17.4.1998, 4681 dated 12.3.1998 and 1189 dated 4.3.1998. Accordingly, when value was proposed to be enhanced, a differential duty amounting to ₹ 1,50,288/- was proposed to be demanded. The adjudicating authority by the Order-in-Original dated 12.2.2009 enhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f contemporaneous import and the present import, there was drastic reduction of value of Indonesian currency, which is the reason for difference in the value prevailing during May and June, 1998. He submits that in the reply to the show-cause notice, the appellant had produced other invoices for Indonesian origin, which is for US$ 1350 PMT. Therefore, merely relying on the invoices of different pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the same was not properly considered by the adjudicating authority as well as the Commissioner (Appeals). Moreover, the copy of sole reliance of the Revenue on contemporaneous Bills of Entry of February and March, 1998 were not provided to the appellant. Thus, the adjudicating authority has violated the principles of natural justice. Therefore, we find that the adjudication was not done ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
