9911796707
TMI Blog2021 (3) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... LCD Panels for laptops. Intelligence was gathered by the Department regarding undervaluation in declaration of goods by the appellant. Live consignment covered by bill of entry No. 4879738 dated 12/03/2014 and 13 previous bills of entry filed by the appellant were investigated by the Department and a show cause notice dated 11/09/2014 was issued calling upon them to explain as to why the declared value in respect of the aforesaid bills of entry should not be rejected and the values re-assessed in respect of all the bills of entry and differential duty along with interest should not be recovered from them. It was also proposed to impose penalty upon them under section 112(a), 112(b) or 114A of the Customs Act, 1962. This show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der has been passed without affording any personal hearing; that the appellant, through their advocate, appeared on 15.01.2015 and 23.01.2015 and made a request for supply of documents including the 13 past bills of entry; that instead of supplying the documents, the case was posted for repeated hearing; that they had filed an interim reply inter-alia seeking the documents and that instead of waiting for the final reply, the case was adjudicated; that the impugned order has been passed without considering their interim reply; that none of the defence submitted by the appellant has been considered; that in the absence of any allegation or evidence that the buyer and seller are related, the declared value was required to be accepted transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file their final reply and make submissions in personal hearing and even the submissions in interim reply were dismissed without detailed reasons. On this ground alone, the learned Commissioner (Appeals) should have either allowed their appeal or remanded the matter with directions to the original authority. Instead, he upheld the order of the original authority without giving any reasons as to why their declared value under Section 14 was rejected. 7. Notwithstanding the above, learned counsel asserted that they have declared value which was the transaction value under section 14 of the Customs Act 1962 which was rejected by the adjudicating authority merely based on NIDB data. No grounds were made out as to why the declared value was rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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