2018 (11) TMI 1684

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..... lant herein had not been placed on notice about the availability of contemporaneous import prices or the details pertaining to those imports. An assessment order is no substitute for show cause notice or adequate for compliance with the principles of natural justice. Impugned order set aside - matter remanded back to the original authority to furnish the copies of the documents and other eviden .....

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..... ports effected against ten bills of entry, on clearance of titanium dioxide CR-50 grade after rejecting declared value of US $1940 per metric tonne, evidenced purchase order dated 31st August 2009 for substitution with contemporaneous price of US $ 2100 per metric tonne and, in the absence of any satisfactory response, adopted for assessment. Furthermore, to justify the revision, it was also hel .....

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..... ed Representative. 4. We find from the decision of the Tribunal, as cited by the representative of the appellant, in Vyapar Industries Ltd v. Commissioner of Customs (I), Mumbai [2016 (343) ELT 825 (Tri.-Mumbai)] the proceedings therein had been invalidated for non-availability of contemporaneous import and price when proceedings were initiated. We find in the present case that th .....

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