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TMI Blog2023 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing but the respondent had replied to the query and provided certain documents but did not provide email ID for conducting personal hearing. Therefore, the Commissioner (A) was wrong in stating that the principles of natural justice was not followed. Moreover, the evidences provided before the Commissioner (A) vide Bill of Entry 3636934 dated 20.04.2021 was a Bill of Entry cleared subsequently to the item imported vide Bill of Entry No.2902619 dated 25.2.2021. Therefore, the Commissioner (A) s observation that on given the fact that earlier imports from the same supplier of Glass Beads Chatons have been accepted by the Department was incorrect and baseless. The matter is remanded back to the original adjudicating authority for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2021) and also taking due note of the fact that imports of the same goods, namely Glass Beads Chatons, have also been assessed at other ports like Kolkata based on the declared value and also cleared without any loading, gives credence to the fact that there has been an element of inconsistency and arbitrariness on the part of the respondent and leads me to the inescapable conclusion that the appeal has strong merits and the assessment carried out on the aforementioned B.E. deserves to be set aside. And accordingly, the Commissioner(A) allowed the appeal by setting aside the enhancement of value. Aggrieved by this order, the Revenue is in appeal before us. 2. The Revenue is aggrieved on the ground that in the EDI system at Mumbai p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 4. The respondent submits that since the subsequent imports of the same item from the same supplier have been cleared without any enhancement of value, the appeal may be dismissed and valuation made by the respondent may be upheld. 5. Heard both sides and on perusal of all the records, it is on record that under EDI system, the assessing officer had made a query and also requested for certain documents and also email ID for conducting personal hearing but the respondent had replied to the query and provided certain documents but did not provide email ID for conducting personal hearing. Therefore, the Commissioner (A) was wrong in stating that the principles of natural justice was not followed. Moreover, the evidences provided befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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