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Issues:
1. Valuation of imported fabrics for customs clearance. 2. Adherence to principles of natural justice in adjudication process. Issue 1: Valuation of imported fabrics for customs clearance The case involved the appellants importing 28,000 yards of Polynosic/Polyester mixed woven fabrics, declaring a value of US $1.37 per yard, which was contested by Customs authorities. The Commissioner of Customs enhanced the value to US$3 per yard based on similar goods' value from a previous import. The appellants argued that the declared value was based on a specific contract with the manufacturer, considering the large quantity and stock-lot nature of the goods. They provided evidence, including a packing list showing assorted fabrics, which they claimed was not properly considered. The appellants also raised concerns about the comparison with a smaller contemporaneous import and the lack of consideration for additional submissions made to the Commissioner. The Tribunal found that the Commissioner's order lacked consideration of the submissions made by the appellants, violating principles of natural justice. Therefore, the Tribunal set aside the order and remanded the case for further consideration, emphasizing the need for a reasoned order after reviewing all submissions and evidence provided by the appellants. Issue 2: Adherence to principles of natural justice in adjudication process The Tribunal noted that the Commissioner did not refer to or consider additional submissions made by the appellants in letters sent before the order was passed. The failure to address these submissions, particularly regarding the alleged stock-lot nature of the goods, was deemed a violation of natural justice. The Tribunal emphasized the importance of considering all relevant evidence and submissions in an adjudication process, especially when the show cause notice was waived by the party. As a result, the Tribunal set aside the Commissioner's order and directed a reevaluation of the case, instructing the Commissioner to consider all submissions, evidence, and provide a reasoned order within three months to ensure a fair and just resolution. This detailed analysis of the judgment highlights the issues of valuation for customs clearance and adherence to principles of natural justice, providing a comprehensive overview of the case and the Tribunal's decision.
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