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1999 (8) TMI 634
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.... Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute in this appeal is with regard to the valuation of Polyacetal Resin imported by M/s. Dupont South Asia Ltd., Thane from M/s. Dupont, Singapore. The appellants had declared a value of US $ 1,750 per M.T. This value was rejected by the Assistant Commissioner and he fixed an assessable value o....
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....ellants have forcefully argued that as the enhanced price has been taken from computer print out of contemporary imports, it was of great importance that the print out be given to them so that they could understand the basis adopted by the Customs Authorities for enhancing the value of their import and make meaningful submissions. They have submitted that the proceedings are required to be conduct....
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.... out of contemporary imports. However, this print out is not part of the record of the case. The appellants were also not given copy of the print out so that they could make effective representation. It is a part of fair proceedings that relied upon materials be made available to the defendant so that he can understand and analyse the material and make meaningful submissions. In the instant case, ....