2017 (1) TMI 275

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..... at: - the adjudicating authority has relied upon some contemporaneous imports details which were not given to appellant and the adjudicating authority seems to have not considered the contemporaneous imports details as produced by the appellant before him. We also find that the adjudicating authority has not recorded any findings on the details of contemporaneous imports as produced by the appella .....

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..... for consideration in these cases is whether imports made by the main appellant Gururaj Steel are secondary/ defective stainless steel or prime material or there was any misdeclaration of the description as well as the value. The adjudicating authority has come to a conclusion that there was a misdeclaration of the description as also the declared value and applied the value of contemporaneous imp .....

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..... al of the details produced by the adjudicating authority in the impugned order indicates that the adjudicating authority has relied upon some contemporaneous imports details which were not given to appellant and the adjudicating authority seems to have not considered the contemporaneous imports details as produced by the appellant before him. We also find that the adjudicating authority has not re .....

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