TMI Blog2018 (12) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... hout affording any opportunity to the Department to controvert the said findings which is in violation of Rule 5 of the Customs (Appeals) Rules 1982. Appeal allowed by way of remand. - C/11/2009-DB - Final Order No. 21854/2018 - Dated:- 6-12-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Dr. J. Harish, Deputy Commissioner (AR) For the Appellant None For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 30.09.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the assessee. Briefly the facts of the present case are that the respondent filed Bill of Entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MULSION 3000 Kg 68.62 Chennai 756466/ 31.05.08 China 450G/1040 MM 1332 Kg 68.62 It was noticed that the lowest of the contemporaneous import prices available for similar goods was ₹ 68.56/Kg. Thereafter the importer was asked to produce additional documents/evidences in support of the declared value, as per the provisions under Rule 12(1) of the Customs Valuation Rules, 2007. But the importer did not produce any evidence to substantiate the declared value but only stated that contemporaneous import values relied upon by the Department were not comparable as the quality of the goods were diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original is not tenable in law as the Department has not been given any opportunity to examine the said certificate. He further submitted that as per Rule 5(1) of Customs (Appeals) Rules, 1982, an appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence other than the evidence produced by him during the course of proceedings before the adjudicating authority except in certain specific circumstances. He further submitted that as per Rule 5(3) the Commissioner (Appeals) shall not take any evidence produced under Sub Rule (1) unless the adjudicating authority or an officer authorized in this behalf has been allowed a reasonable opportunity to examine the evidence and to produce any evidence in rebuttal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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