2003 (5) TMI 330

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....p;Briefly the facts of the case are that the appellants imported Rough Marble Blocks of Italian origin declaring the price of 135 US $ PMT (FOB) AND 145 US $ PMT (FOB) respectively during the period September, 2001 to November, 2001. The Dy. Commissioner invoked Rule 10A and rejected the transaction value and ordered enhancement of the declared value to the extent of 310 US $ PMT (CIF) and 300 US $ PMT respectively. 3. Aggrieved with the said orders, these appeals have been filed. 4. Shri S.N. Kantawala appeared for personal hearing on 28-1-2003. Since the issue is same in both the cases a common hearing was taken. He reiterated the points already taken up in the appeal memo. He further stated that the impugned orders had be....

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....and if, after receiving such further information, or in the absence of a response of such importer, the proper officer still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the value of such imported goods cannot be determined under the provisions of sub-rule (1) of Rule 4. (2)          At the request of an importer, the proper officer, shall intimate the importer in writing the grounds for doubting the truth or accuracy of the value declared in relation of goods imported by such importer and provide a reasonable opportunity of being heard, before taking a final decision under sub-rule." 6. From a plain reading of the above provision i....