2024 (1) TMI 1088

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..... e goods under CTH 9025 1910. 1.2 It appears that on account of an alert circular issued by the DRI, New Delhi, in connection with excessive undervaluation in the import of non-contact infrared thermometer, the importer was asked to justify the valuation declared by it. 2.  It appears, in response, that the importer paid the duty under protest, requesting the original authority to issue speaking order, since, according to it, the cargo was urgently required. Accordingly, original authority issued a speaking order No. 501/2020 ACC dated 07.09.2020, rejecting the self- assessment of the importer, thereby re-assessing at a higher value, against which the importer filed an appeal before the first appellate authority, who vide Order-in-App .....

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..... relied upon by the first appellate authority are in the nature of fresh evidences which were never put across to the appellant for rebuttal or were not forming part of the records before the original authority and hence, the impugned order is required to be set aside at once. 5.2 He would elaborate that even the first appellate authority has not brought on record as to how the alleged contemporaneous imports were comparable with the import of the appellant herein; in any case, principles of natural justice have been violated by the first appellate authority who had introduced the contemporaneous imports for the first time in his order, which were not shared with the appellant for rebuttal. 5.3 Ld. Advocate also contended that the enhance .....

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..... es of imports relied upon have not been furnished to the appellant, but the same have been used against the appellant. There is no denial by the Revenue on the above facts. Hence, it appears that at least insofar as valuation of the thermometer in question is concerned, the re-determination of the value is not proper. 9.2 We are therefore of the view that the contemporaneous imports relied upon by the first appellate authority having not been put across for rebuttal, the impugned order suffers from serious legal infirmity, being violative of the principles of natural justice. The first appellate authority has undoubtedly proceeded beyond the scope of the appellate jurisdiction as prescribed under the statute and therefore, the impugned ord .....

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