9911796707
TMI Blog2024 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ents - HELD THAT:- We find that the Revenue has failed to fulfil the requirement of producing evidence of contemporaneous import. The basis of rejection of declared value and revision thereof is contemporaneous import. The Revenue does not seem to have the said evidence of contemporaneous import as they have failed to produce despite large number of opportunities. In that circumstances the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s herein. Therefore, the valuation of the goods imported by the appellant was found unacceptable. Hence, the procedure under Rule 5 was resorted. 22. However, the respondent (Revenue) did not supply the information (alleged computer printout) which formed the basis of the conclusion that the appellants herein undervalued the goods imported. In such a situation, the appellants obviously cannot and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he examination of the material relied upon by the Revenue. A reasonable opportunity must be given to the appellant to demonstrate (if at all) that the transactions relied upon by the Revenue are not comparable transactions. 24. In the absence of any material produced by the Revenue in proof in of the alleged comparable imports at a higher value, the impugned order which eventually confirmed the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted on 21-4-2023, 31-5-2023, 16-6-2023 and 25-7-2023. On 24-8-2023 the Revenue was directed to produce the documents in terms of the order of Hon ble Apex Court. Thereafter matter has been listed on 4-10-2023, 18-10-2023 and again on 9-1-2023. However, till date nothing is happened. 3. The Learned AR points out that they had given 5 reminders to the Jurisdictional Commissioner Customs and is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
