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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 ..... espondent : Mr. V. M. Doiphode, Advocate ORDER Per : R. BHAGYA DEVI The respondent M/s. Suvee Impex (P) Ltd. (importer) had imported 'Glass Beads Chaton' vide Bill of Entry No.2902691 dated 25.02.2021. Assessing Officer rejected the declared value and reassessed the goods by loading the value as per the contemporaneous imports of identical goods which was done on the ICES EDI System. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 aforementione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that personal hearing was not granted and thus, principles of natural justice is not being followed. Consequently, the Commissioner (A) has relied on a Bill of Entry No.3636934 dated 20.04.2021 which was subsequent to the import of the present consignment but however states that based on the earlier imports' enhancement is not in order, which is factually incorrect. Accordingly, Revenue requests ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld. 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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