9911796707
TMI Blog2016 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajesh Bindal, J The petitioner has filed the present petition impugning the order dated 18.03.2016 (Annexure P-1) whereby the value of goods imported by the petitioner was reassessed and the duty was calculated accordingly. Learned counsel for the petitioner's brief argument is that though the order has been passed under Section 18 of the Customs Act, 1962 (for short 'the Act'), ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termination Value of Imported Goods) Rules 2007 stating that in the process of valuation of the goods imported, the reasons for rejection of the valuation as submitted by the importer are to be supplied to the importer, only if he asked for that and not otherwise. The petitioner never asked for that. As the order has been passed under Section 17 of the Act, the petitioner can avail its remedy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sale Price is relevant for the purpose of levy of CVD. Subsequently, the department uploaded on their website that the earlier bill of entry number mentioned was wrong and uploaded a different bill of entry, vide which the petitioner had earlier imported the goods. The same was responded to, by the petitioner stating that bill of entry mentioned by the department was provisionally assessed and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while passing the impugned order. Considering the fact that the petitioner in the present case has not been afforded proper opportunity of hearing, the order dated 18.03.2016 is set aside and the matter is remitted back to the competent authority for fresh consideration. As pointed out by learned counsel for the petitioner that the goods being imported are perishable and its shelf life will exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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