2011 (9) TMI 680 - AT - Customs

Contemporaneous imports - value of imported flock fabrics enhanced - No detailed order no reasons for enhancing the values - Held That - We find force in revenue contention, case remanded back for fresh adjudication.

Summary

Issues:
1. Appeal against the order enhancing the value of imported fabrics.
2. Lack of detailed order and reasons for enhancement by the original adjudicating authority.
3. Absence of contemporaneous import justifying the enhancement.
4. Revenue's contention of sufficient evidence for enhancement.
5. Setting aside the impugned order and remanding the matter for fresh decision.

Analysis:
The appeal was filed by the revenue challenging the order of the Commissioner (Appeals) that set aside the enhancement of the value of imported fabrics by the respondents. The Commissioner (Appeals) noted the lack of contemporaneous import to justify the enhancement and referred to a Supreme Court decision in a similar case to support the decision to set aside the enhancement. The Revenue argued in their appeal that there was enough evidence, in the form of contemporaneous imports, to support the enhancement, but this evidence was not considered as it was not part of the original orders.

The Tribunal, after considering the contentions of both sides, found merit in the Revenue's argument regarding the evidence of contemporaneous imports. Without delving into the merits of the case or the specific imports relied upon, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision. The Tribunal emphasized the need for the evidence to be disclosed to the respondents and for them to be given a reasonable opportunity to present their defense.

In conclusion, the Revenue's appeal was disposed of by setting aside the order and remanding the matter for a fresh decision, ensuring that all evidence, including contemporaneous imports, is considered, and the respondents are given a fair opportunity to respond.