9911796707
TMI Blog2023 (2) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... files a reply including submissions made in the writ petition, it is expected that the Respondents-authorities will proceed as per the mandate of the Rules of 2007. If there is deviation therefrom to the prejudice of the Petitioner, the Petitioner would have its right open to filing an appeal. The learned Counsel for the Petitioner states that adjudication of the show cause notice should be by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court as the Petitioner s request for supplying certain documents has been rejected by the impugned letter dated 30 November 2022 issued by Respondent No.2- The Assistant / Deputy Commissioner of Customs. 4. The learned Counsel for the Petitioner contended that the Petitioner has the right to receive the documents, such as price data of the other importers, which is sought to be relied upon by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding. This grievance is in view of the provision in the Rule [sub-rule (3) of Rule 5] that if more than one transaction value is found, the lowest such value shall be used to determine the value of imported goods . The Commissioner rejected the appellant's demand for disclosing full import data on the ground that since Directorate of Revenue Intelligence (Investigation) had relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rival contentions at present. 6. We note that in the facts of the case of Seagram Manufacturing Ltd. (supra) while proceeding under Rule 6 and sub-rule (3) of Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the Commissioner had not taken into consideration the entire data or did not give a finding to the effect on the data available. In this circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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