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TMI Blog2023 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri B. Satish Sunder, Shri Shravan Kochar, Advocates for the Appellant Shri Rajesh R Kurup, Superintendent (Authorized representative) for the Respondent ORDER RAMESH NAIR These appeals are directed against a common order-in-appeal No. MUN-CUSTM-000-APP-105 to 108-20-21 dated 28.10.2020 passed by Commissioner of Customs (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was not provided the NIDB Data, it is only provided along with order-in-original. Therefore, the appellant did not get the opportunity to know the reason of enhancement i.e NIDB Data. He further submits that the appellant's import is under a contract and the contract was also not considered by the Adjudicating Authority. Therefore, the basis of enhancement of the value is incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 534 (Tri.-Del.) Bayer India Ltd. Vs. CC-2006 (198) ELT 240 (Tri) which has been affirmed by the Hon'ble Supreme Court as reported in CC, Mumbai Vs. Bayer Corp Science Ltd-2015 (324) ELT 17 (SC) Venture Impex Pvt Ltd Vs. CC, New Delhi-2016 (338) ELT 759 (Tri) 3. Shri Rajesh R Kurup, learned Superintendent (Authorized representative) appearing on behalf of the revenue reiterates the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Therefore, we find that there is grave violation of principles of natural justice in adjudication process and said faulty adjudication was upheld by the Commissioner (Appeals). Therefore, we are of the view that in the interest of principles of natural justice and fair play in the adjudication, the matter needs to be remitted back to the Adjudicating Authority. 5. Accordingly, we set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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