9911796707
TMI Blog2024 (12) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... the law. Consequently, and in the light of the decision of the Tribunal in re Dujodwala Products Ltd [ 2008 (10) TMI 421 - CESTAT, MUMBAI] , the impugned orders is set aside and the matter remanded back to the original authority with the direction that relied upon bills of entry be made available to the appellant herein before subjecting the imports to re-assessment and opportunity of hearing be afforded without fail. The appeals are allowed by way of remand. - HON BLE MR C J MATHEW , MEMBER ( TECHNICAL ) And HON BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Ms Shamita Patel , Advocate for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW These appeals of Banaras Beads Ltd have their genesis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value within the scope of rule 12 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 as to set recourse to surrogate value , under the authority of rule 3(4) therein, in motion. It was further contended that the Tribunal, in Orion Systems v. Commissioner of Customs, Cochin [2005 (192) ELT 1117 (Tri.-Bang.)], had held that reliance on bills of entry that were not made available for challenge would not suffice for adopting value therein. Reliance was also placed on decision of the Tribunal in Dujodwala Products Ltd v. Commissioner of Customs (Import), Mumbai [2009 (235) ELT 266 (Tri.-Mumbai)] that failure to furnish documents relied upon invalidated re-assessment. 3. Learned Authorized Representative submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these imported goods ; rule 2 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requiring validation by reference to parameters therein. Without access to the relied upon bills of entry, the importer, and we too, are without wherewithal to subject determination by the original authority to be in conformity with the law. Consequently, and in the light of the decision of the Tribunal in re Dujodwala Products Ltd, we set aside the impugned orders and remand the matter back to the original authority with the direction that relied upon bills of entry be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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