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TMI Blog2016 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... AR) for the respondent Per: C J Mathew: This appeal has been filed by M/s Sika India Pvt Ltd against order-in-appeal no: 35-36/MCH/ADC/SVB/2013 dated 9th January 2013 which has confirmed the enhancement of value of imported goods in order-in-original no. 31/ADC/SVB/SKR/2011-12 dated 14th July 2011. 2. The appellant imports various raw materials from M/s Sika UAE LLC, some of which are used in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GATT Valuation Cell which, not having been made available to the appellant before the first appellate authority arrived at its conclusions, is a violation of the principles of natural justice. It is also contended in the grounds of appeal that the submissions made by the appellant had not been considered by the first appellate authority who had merely reproduced the findings of the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rompted the enhancement. 6. We also observe that the usual practice in proceedings initiated by the GATT Valuation Cell is to adjudicate without issue of a show cause notice. It would appear that a questionnaire is sent to the importer and, after scrutiny of the response and a personal hearing, the final order of the original authority is issued. 7. The nature of the charge against the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the judicial decisions relating to the circumstances in which royalty and technical know-how fees are to be added to the assessable value. The reason for rejection of the declared value of goods imported for trading and the justification for the enhancement of value of these goods by the original authority also should be examined. The first appellate authority is also directed to complete th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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