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TMI Blog2017 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ith in the impugned order. In the interests of conformity with the principles of natural justice, it is necessary that the evidence be considered afresh - appeal allowed by way of remand. - C/1251 & 1252/2006 - A/88004-88005/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri N D George, Advocate, for Appellant Shri C Singh, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tains to import of furniture parts and fittings from suppliers in Germany, Taiwan, Spain and Australia. In the import of these goods from Taiwan against seven bills of entry, investigations revealed the existence of a duplicate invoice and the proceeding initiated in show-cause notice dated 7 th May 2004 was dropped in the impugned order. 3. In show-cause notice dated 6th February 2004 perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 5,29,603.67. 5. We have heard Learned Counsel for appellants and Learned Authorised Representative. It is contended on behalf of the appellant that the proceedings initiated on the basis of documents obtained from Hong Kong Customs was not correct in law owing to the lack of any means of verification of authenticity. Reliance is placed on the decision of the Hon ble Supreme Court in Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Price of Imported Goods) Rules, 1998 have not been appropriately dealt with in the impugned order. In the interests of conformity with the principles of natural justice, it is necessary that the evidence be considered afresh. 7. To enable such reconsideration, we set aside the impugned order and remand the matter back to the original authority to dispose off the allegations in the show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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