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TMI Blog2017 (4) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... scrips. That aspect needs rigorous test - matter remanded to the Adjudicating Authority to issue notice to the respondent to hear the matter afresh - appeal allowed by way of remand. - C/255/2008 - 40543/2017 - Dated:- 8-2-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri B. Balamurugan, AC (AR) For the Appellant None For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit which was equivalent to US$ 250. When the Bill of Entry was assessed, goods were cleared on payment of duty on the assessed value which was also the declared value of ₹ 5,52,975/-. 6. So far as Bill of Entry No.274072 dt. 19.5.2000 is concerned, 96 Air-Conditioners of Model No.AXG-18 of 1.5 tons capacity of O General brand came to India. The goods were under cover of invoice from S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority to discard the investigation result except bringing out certain Bills of Entry which were depicted by the authority in para-5 of his order to plead that the value declared by the respondent was in accordance with those bills of entry. Basing on those documents, ld. adjudicating authority held that declared value was correct. 9. It is surprising to notice that ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Bill of Entry No.9909 dt. 17.4.2000 was under DEPB scheme. Ld. Commissioner did not examine at all that DEPB clearance whether was proper and in accordance with law and against proper DEPB scrips. That aspect needs rigorous test. 11. Noticing aforesaid features, we send back the matter to the Adjudicating Authority to issue notice to the respondent to hear the matter afresh in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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