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Issues involved: Undervaluation of Alpha pinene, violation of principles of natural justice in passing the impugned order.
Undervaluation of Alpha pinene: The main issue in this case is the undervaluation of Alpha pinene, a raw material in the manufacture of synthetic camphor, between September 2001 and June 2003. The undervaluation alleged ranges from 37% to 58% for imports from Indonesia and 26% to 52% for imports from China. The appellants, regular importers of Alpha pinene, argued that they enter into long-term contracts for larger quantities, allowing them to negotiate lower prices compared to other importers. They contended that the copies of invoices of contemporary imports, crucial for their defense, were not provided despite requests. The Commissioner's order was found to violate natural justice as the copies of these invoices were not furnished, which are essential for determining the commercial terms of imports and ensuring a fair defense. Violation of principles of natural justice: The Commissioner's decision was deemed to violate natural justice as the copies of invoices relating to contemporary imports, crucial for determining the value of goods, were not provided to the appellants. The Commissioner erred in not recognizing the importance of these invoices in establishing comparable goods and determining any discrepancies in pricing. By deciding against the appellants without providing these essential documents, the Commissioner acted unfairly. The Tribunal set aside the impugned order and remanded the case back to the Commissioner for a fresh decision after providing the necessary invoices and relevant commercial details to the appellants for a fair defense. All issues, including the plea of limitation, were kept open for further consideration. Conclusion: The appeals were allowed by way of remand, emphasizing the importance of upholding principles of natural justice in legal proceedings.
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