2011 (1) TMI 134

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..... goods - no evidence to show that said goods have been used in the manufacture of export goods and therefore he cannot contest the charge of illicit removal of the fabrics - submission that duty calculation on the imported fabrics should have been based on the value at the time of import and not on the basis of selling price, has not been considered by learned Commissioner (Appeals) - order set as .....

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..... charge of illicit removal of the fabrics. He submits that his submission that duty calculation on the imported fabrics should have been based on the value at the time of import and not on the basis of selling price, has not been considered by learned Commissioner (Appeals). He fairly admits that this submission was not made before original adjudicating authority. Further, he also submits that in t .....

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..... by him would apply and not that of Hon ble Gujarat High Court. 4. I find that the matter is required to be remanded to Commissioner (Appeals) for considering the submission relating to the applicability of selling price on the value of at the time of import for calculating duty liability and consequently the amount of penalty imposable on both the appellants. Further, the decision cited by the l .....

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