9911796707
TMI Blog2017 (3) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... e materials supporting the NIDB data for rebuttal by the appellant - appeal allowed by way of remand. - C/551/2005 - 42455/2016 - Dated:- 16-12-2016 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri K.S. Venkatagiri, Advocate, For the Appellant Shri K. Veerabhadra Reddy, JC (AR), For the Respondent Per D.N. Panda After a long argument, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le redemption fine or penalty. 5. Heard both sides and perused the record. 6. We are given to understand that the appellant was not a manufacturer of any goods using the imported material. Accordingly none of the reports on the texture, content as well as character of the goods will be of any significance to the present case. Appellant s preliminary submission is that High seas buyer relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch goods came to India in terms of the Bill of Entry. (ii) On the basis of result of examination under (i) above, he shall determine whether there was any misdeclaration of the description of the goods. (iii) He shall determine value of import under the Rule governing such determination. (iv) While making the exercise under (i), (ii) and (iii) above, learned authority at every stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order and within a month of final hearing shall pass appropriate order. 9. We make it clear that NIDB data is not substitute of evidence. Therefore, fairadjudication is expectation of law confronting the materials supporting the NIDB data for rebuttal by the appellant. Appeal is remanded to the learned Adjudicating Authority with aforesaid direction for passing a reasoned and speaking ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
