2015 (12) TMI 54

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..... ellant and unrelated third party, agreements with the same supplier etc for finalization of assessment. Accordingly, we set aside the impugned order. Matter is remanded back to the adjudicating authority to decide afresh after considering the evidences in accordance with law. At this stage, Ld. AR submitted that along with the questionnaire, Bills of Entry were submitted by the appellant and compa .....

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..... B) noticed that appellant is related to the foreign supplier. Hence, SVB had given standard questionnaire as per the practice. The appellant had given a reply to the questionnaire vide their letter dt. 25.8.2011 to the Deputy Commissioner of Customs (SVB). The appellant also represented their case during the personal hearing before the adjudicating authority. The adjudicating authority enhanced th .....

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..... the submissions of both sides, in our considered view, it is appropriate that the adjudicating authority should examine these evidences for finalization of assessment. Accordingly, we set aside the impugned order. Matter is remanded back to the adjudicating authority to decide afresh after considering the evidences in accordance with law. At this stage, Ld. AR submitted that along with the questio .....

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