9911796707
TMI Blog2017 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent ORDER Per: D.N. Panda Revenue is in appeal with a prayer to set aside the order-in-appeal which had accepted the declared value while the contemporaneous evidence forming part of adjudication proved that the value declared by respondent was lower. Paragraph 1 of the adjudication order dated 22.12.2006 had compared the declared value mentioned therein with the value appearing in contempora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudication order are as under: Para 1 TABLE DEPICTING DECLARED VALUE Sr. No. B/E No. & date Type Invoice No. & date Qty in Kgs Unit Price (US$/Kg) 1 00000266 12.04.2004 Home 4800 02022004 18310.850 2.606 2 00000083 06.07.2004 Home BDI-04108 17.05.2004 15856.200 2.275 3 00000415 06.07.2004 Ware-house 24750 2.375 4 00000321 13.05.2004 Home 04XX-X128 05.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned nor speaking. Every presentation of Bill of Entry accompanying goods is an independent transaction. Comparison of declared value against each Bill of Entry with respective contemporaneous evidence is to be made for proper adjudication. 6. In view of above, respective contemporaneous evidence sought to be used in adjudication should be confronted to the respondent and opportunity of defence a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at not being done, in the present case, the respondent is entitled to proper opportunity of defence, confronting the evidence gathered by Revenue too the respondent for rebuttal. On the basis of defence and evidence, if any adduced, appropriate order shall be passed by the Authority in accordance with law. 8. Respondent relied on the decision of Tribunal in Vyapar Industries Ltd. - 2016 (343) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
