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TMI Blog2017 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... s, accordingly the goods were undervalued. The value of Soap Noodles is higher than the Soap Flakes. The adjudicating authority held that the goods imported is a Soap Noodles which is of higher value and accordingly declared value was rejected and value was re-determined taking the value of contemporaneous of Soap noodles. To arrive at conclusion that the goods in question is not Soap Flakes Grade Il but it is Soap noodles, the adjudicating authority mainly relied upon the Custom House laboratory's test report from Chemical Examiner, DYCC, JNCH. The adjudicating authority also relied upon analysis certificate issued by M/ s. Indelab Sdn. BHD, Malaysia and consignment imported by M/s. Hindustan Lever Ltd, wherein TFM of the goods shown t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the IIT, the same was not considered for deciding the case. He further submits that appellant have requested for the cross examination of the witnesses which was not granted by the adjudicating authority. He also submits that appellant have requested for the copies of the statements recorded during the investigation but the same was not provided to the appellant. Therefore the IIT report being very vital document in the present case should have been considered by the adjudicating authority and in the interest of natural justice he should have granted cross examination and also provide copies of the statements asked for by the appellant. 3. Shri. M.K. Sarangi, Joint Commissioner(A.R.) appearing on behalf of the Revenue reiterates the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IIT to the Adjudicating Authority. That is how the original records were called for by our earlier order and the parties through their Counsel were permitted to inspect them. The matter was placed before us for further hearing after the inspection of the records was completed. 15. After the records were inspected, the Senior Counsel appearing for the Appellants and the supporting Respondents submitted that alongwith the letter referred by the Tribunal and by us as above, there was indeed a copy of the report of ITT supplied to the Adjudicating Authority. 16. This submission is countered by Mr. Jetly, learned Counsel appearing for the Revenue and submitting that though a letter was issued addressed to the Adjudicating Authority, the repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ground and sufficient for the Tribunal to deny this request. This would have obviated further proceedings including filing of appeal in this Court. We have seen that lot of correspondence has gone by on this point and between the parties. We are not concerned with the correctness of the replies that were given to the applications under the Right to Information Act, 2005. Once it is not seriously disputed that such a report is in existence and duly forwarded to one Section in the Commissionerate, then, larger interest of justice demands that the Tribunal should have allowed the parties to refer to it and if the Assessee desires to rely on it, allow it to so rely. 21. What would be the consequence flowing from such reliance is a different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storation of the appeal to the file of the Tribunal and for consideration afresh on merits and in accordance with law would serve the interest of justice. We, therefore, quash and set aside the order of the Tribunal and restore the appeal of the Assessee to its file for fresh consideration. While fresh consideration thereof, the Tribunal should allow the Appellants to raise the ground particularly of non-compliance with principles of natural justice by the Adjudicating authority and a patent error in not reading into evidence the opinion of Indian Institute of Technology though a copy of its report was on its file. Once the Tribunal allows raising of such ground, then, it is but natural that it must record a conclusive opinion thereon after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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