9911796707
TMI Blog2003 (5) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... . (hereinafter called the appellants) against Orders-in-Original No. S/26-208/2001 Gr. I and S/26-211/2001 Gr. I, dated 6-12-2001 passed by Dy. Commissioner of Customs, Gr. I. Since the issue involved is common both the appeals are being disposed off by this common order. 2. Briefly the facts of the case are that the appellants imported Rough Marble Blocks of Italian origin declaring the price o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem. Hence, they are not in a position to clarify how their value differs from the value indicated in the said Bill of Entry. They have therefore been deprived of the opportunity of putting of their case on the most crucial aspects. They have otherwise indicated that the transaction value is the genuine value. They also referred to the Eicher Tractors Ltd. (copy submitted). 5. I have gone throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ask the importer of such goods to furnish further information including documents or other evidence and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the value of such imported goods cannot be determined under the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued indicating the reasons for not accepting the evidence produced by the importers. However, in the instant case the show cause notice was issued at the first instance simply on the ground of noticing some import but without following the procedure of Rule 10A(1) and without indicating the infirmities detected in the documentary evidence produced by the importers. The proceedings are, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27/2001/140/2003, dated 28-1-2003 to the Commissioner (Appeals) as well as to the Dy. Commissioner of Customs, Gr. I. The Dy. Commissioner vide Commissioner (Appeals) letter dated 19-3-2003 was also requested to furnish his comments on the documents furnished by the appellants. Although a month has passed no comments have been received from him to dispute the correctness thereof. The benefit of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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