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TMI Blog2023 (7) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... borate over and above the findings given in order-in-original - it appears that whatever defence was taken by the appellant, has been ignored and not considered properly by both the authorities below. The appellant can be given one opportunity to present their case with all the details and evidences to rebut the charges of the Revenue - matter remanded to the Adjudicating Authority for passing a fresh order after observing the principles of natural justice - appeal allowed by way of remand. - CUSTOMS APPEAL NO. 10116 OF 2017-DB - FINAL ORDER NO. 11485/2023 - Dated:- 12-7-2023 - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri H. K. Hirani , Consultant for the Appellant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that learned Commissioner (Appeals) rejected the appeal before him filed by the appellant on the findings given in the impugned order. The relevant findings are reproduced:- 12. To summarize the undisputed facts of the case, it can be mentioned that the quantity of the goods imported have been found to be highly in excess of the quantity declared and therefore it was grossly mis-declared which obviously prompted verification of value declared. Here, it is also noted that the different quantity was mentioned in different import documents viz. Bill of Lading and Packing List and quantity as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong Kong. Therefore, its sanctity is preserved and accordingly it has enough evidentiary value to support the case of the revenue and presumption provided under Section 139 of the Customs Act, 1962 (hereinafter referred to as the said Act) is certainly applicable. From the above findings it can be seen that learned Commissioner (Appeals) has contended that the appellant have not participated in the investigation and in Para 13, as reproduced above he has not considered the grounds of appeal in the appeal and he stated not to elaborate over and above the findings given in order-in-original. 5. The appeal filed by the appellant before us, the relevant Para (C) of grounds of appeal is reproduced below:- C. BECAUSE the various doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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