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of <h1>Tribunal emphasizes natural justice in customs valuation, orders fresh consideration and bond maintenance.</h1> The Tribunal found in favor of the appellants, emphasizing the importance of adhering to principles of natural justice in customs valuation matters. The ... Natural justice Issues:Import of heavy melting scrap, Violation of principles of natural justice, Contemporaneous import under Customs Valuation Rules, Compliance with High Court order, Assessment of goods at time of importImport of Heavy Melting Scrap:The issue revolves around the import of heavy melting scrap from Sri Lanka, contested by the Revenue alleging the scrap's capability for use other than as heavy melting scrap. The appellants argue that the Revenue's reliance on a technical opinion and an earlier import for valuation enhancement violates principles of natural justice. The appellants highlight the necessity for a contemporaneous import to meet specific criteria, which the import relied upon by the Revenue fails to satisfy. The appellants stress that they were deprived of the opportunity to present their case effectively due to the lack of disclosure of crucial information during the proceedings.Violation of Principles of Natural Justice:The appellants contend that the orders impugned and the Order-in-Original infringe upon principles of natural justice. They argue that the reliance on technical opinions and past imports without providing necessary details hindered their ability to defend their position adequately. The appellants cite precedents emphasizing the mandatory nature of issuing show cause notices, even if waived, to ensure fair proceedings. The Tribunal acknowledges the breach of natural justice principles and sets aside the impugned orders for a fresh consideration by the original authority.Contemporaneous Import under Customs Valuation Rules:The appellants stress the importance of contemporaneous imports meeting specific criteria under the Customs Valuation Rules. They argue that the import relied upon by the Revenue fails to qualify as contemporaneous due to differences in country of origin, timing, and nature of the goods. The appellants assert that they were denied the opportunity to challenge the validity of the import in question effectively. The Tribunal directs the original authority to reevaluate the matter, ensuring compliance with natural justice principles and considering relevant case laws.Compliance with High Court Order:The appellants inform the Tribunal about the High Court's order permitting the removal of goods from customs charge upon compliance with specified conditions. They highlight the submission of a bond and a bank guarantee as per the court's directives. The goods were subsequently received by the appellants' manufacturing facility and processed in their furnace, supported by a certification from the Central Excise authority. The Tribunal notes this compliance and instructs the appellants to maintain the bond and guarantee until the conclusion of the fresh proceedings.Assessment of Goods at Time of Import:The Revenue argues that the assessment of goods should be based on their condition at the time of import, irrespective of subsequent use. They contend that the goods, initially usable as C.R. sheets, were not to be classified as melting scrap during import. The Tribunal, however, emphasizes the need for fair proceedings and adherence to natural justice principles, directing a reevaluation of the matter considering all relevant aspects before the original authority.
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