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        <h1>Tribunal Remands Case for New Assessment, Citing Proper Document Request and Hearing Offer by Assessing Officer</h1> <h3>The Commissioner of Customs Versus M/s. Suvee Impex (P) Ltd.</h3> The Commissioner of Customs Versus M/s. Suvee Impex (P) Ltd. - TMI Issues:The issues involved in the judgment are the rejection of declared value by the Assessing Officer, violation of principles of natural justice, inconsistency in assessment practices, and the request for remand by the Revenue.Rejection of Declared Value:The respondent, an importer, had imported 'Glass Beads Chaton' which was reassessed by the Assessing Officer by loading the value based on contemporaneous imports of identical goods on the ICES EDI System. The respondent appealed before the Commissioner (A) citing lack of opportunity for a personal hearing and inconsistency in assessment practices at different ports. The Commissioner (A) allowed the appeal, emphasizing the violation of natural justice principles and the inconsistency in assessment practices, setting aside the enhancement of value.Violation of Principles of Natural Justice:The Revenue contested the Commissioner (A)'s decision, arguing that the Assessing Officer had requested documents and an email ID for a virtual personal hearing through the EDI system, but the respondent did not provide the email ID. The Revenue sought a remand for a fresh assessment, highlighting that the Commissioner (A) incorrectly concluded that natural justice principles were not followed. The Revenue provided evidence of the query raised and documents requested, indicating the respondent's unsatisfactory response.Inconsistency in Assessment Practices:The respondent defended their valuation by pointing out that subsequent imports of the same item from the same supplier were cleared without an enhancement of value. However, the Tribunal noted that the evidence presented by the Commissioner (A) regarding earlier imports was factually incorrect, as it pertained to a subsequent Bill of Entry. The Tribunal set aside the Commissioner (A)'s order and remanded the matter for a fresh assessment, considering the clearance of subsequent imports without value enhancement.Remand Request by Revenue:After hearing both sides and reviewing the records, the Tribunal found that the Assessing Officer had indeed requested documents and an email ID for a personal hearing, which the respondent did not provide. The Tribunal concluded that the Commissioner (A) erred in stating that natural justice principles were violated and that the evidence presented regarding earlier imports was inaccurate. The Tribunal remanded the matter back to the original adjudicating authority for a fresh assessment, emphasizing the need for a personal hearing and a decision within four weeks from the date of the order.

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