9911796707
TMI Blog2011 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... and directed to clear the consignment as per declared invoice value - Find that the Ld. Commissioner (Appeals) before loading the value of the consignment by 70%, should have heard the assessee - Hence, it is an issue of valuation and principles of natural justice are violated in as much that the assessee data is relied for loading where there could be as explanation - At the same time as this iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture as the issue lies in a narrow compass. In view of this, stay petition filed by the appellant is dismissed and the appeal itself is taken up for disposal. 3. The Ld. Counsel submits that the appellant herein are importing certain goods i.e. Blowers, Screw Compressors and Gas meters from their related company Aerzener Maschinenfabrik GmbH, Germany. The imports were investigated by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70%. It is his first grievance that the order of loading the value is 70%, based upon their data, they should have been asked to explain the difference in value. 4. The Ld. DR on the other hand draws our attention to the fact that appellant did not indicate about the relationship in the questionnaire. It is his submission that after hearing revenue went in appeal the appellant brought forward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee need to be done so based upon the factual matrix, we deem it fit to remit the matter back to the adjudicating authority to re-consider the issue afresh without expressing any opinion on the merits of the case and keeping all the issues open. The adjudicating authority should consider the issue afresh after following the principles of natural justice. The appeal is remitted back to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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