9911796707
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Issues: Violation of principles of natural justice, consideration of written submissions, valuation of imported goods, early hearing request, waiver of personal hearing, duty amount waiver, undervaluation charges, stay application, redemption fine imposition.
The judgment involves a case where the appellant raised concerns regarding the violation of natural justice principles, specifically related to the consideration of their written submissions concerning imported goods. The appellant argued that despite waiving personal hearing and show cause notice, they were not informed about crucial evidence used against them, such as contemporaneous imports of another entity. The appellant sought a waiver of duty due to goods being uncleared and facing demurrage, emphasizing the need for early hearing. The Department opposed, stating that the appellants had waived their right to show cause notice and personal hearing, making their grievance invalid. The issue of valuation was also contested, with the Department defending the correctness of the valuation and redemption fine imposition. The Tribunal acknowledged the need for a concise consideration of the matter and accepted the request for early hearing due to sufficient time availability. It noted that the stay application was irrelevant as the goods were uncleared. The central issue revolved around whether the original authority had adequately considered the appellant's submissions despite the waiver of show cause notice and personal hearing. The Tribunal found that the Commissioner had not addressed the appellant's arguments regarding undervaluation for bulk purchase and the negotiated price, citing relevant Supreme Court judgments. As a result, the Tribunal set aside the impugned order and remanded the matter to the Commissioner for a fresh assessment. The Commissioner was directed to grant a personal hearing to the appellants, consider their explanations in light of the Supreme Court judgment, and allow them to respond to the Department's evidence. The Tribunal instructed the Commissioner to expedite the disposal of the case, with a prayer for completion within four weeks of the order's receipt.
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