2011 (4) TMI 726

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..... ailable with the adjudicating authority when it passed the impugned order - Appeal is allowed by way of remand to Commissioner
Shri P.G. Chacko, Shri Sahab Singh, JJ. Shri Anil Balani Advocate for Appellant Shri P.K. Agrawal Jt. CDR for Respondent Per: P.G. Chacko This appeal filed by the assessee is directed against the Commissioner s order, the operative part of which is reproduced below: - (i) The value of goods imported vide Bills of Entry numbered 940205, 940191, 940190 all dated 22.3.2009 and 938696 dated 10.3.2010 is rejected under Rule 12 of the Customs Valuation Rules, 2007 and the same are hereby redetermined under Rule 6 of the said Rules to Rs.1,81,80,771/- for all the 4 consignments. (ii) The goods valued at Rs.1, .....

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..... s import covered by Bill of Entry No. 809005 dated 10.7.2009, on the basis of which the Commissioner enhanced the value of the goods in question. It is submitted that, apparently, the learned Commissioner himself did not have occasion to peruse the said Bill of Entry. According to the learned Counsel, the Commissioner s order is vitiated by negation of natural justice and is, therefore, liable to be set aside. It is prayed that the case be remanded to the learned Commissioner with appropriate directions for fresh adjudication. 3. Learned Jt. CDR representing the respondent has fairly acknowledged the fact that the Commissioner s decision on value of the goods imported by the appellant is without notice to them. 4. From the records of th .....

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..... f the samples drawn from the consignments the goods were found to be corduroys , which are costlier than simple polyester fabric of the same gsm . There is thus sufficient and reasonably ground to reject the declared value of the goods under Rule 12 of the Customs Valuation Rules, 2007. There are evidences of prices of contemporaneous imports of similar goods available in the valuation databank of the customs department and the same has to be applied in terms of Rule 5 of the Valuation Rules. It is observed that goods imported vide Bill of Entry numbered 809005 dated 10.7.2009 were corduroys of similar gsm imported at Rs.101.7/mtr. Thus, the total value of the consignments after loading in terms of the contemporaneous import prices come to .....

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