2004 (7) TMI 402

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....Jayachandran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  These appeals of the assessee are against an order of adjudication passed by the Commissioner of Customs in respect of a show cause notice dated 8-3-1996 issued in respect of 3 Bills of Entry covering the period July-Aug.' 94. The Bills of Entry had been filed under the DEEC Scheme for duty-free clea....

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....dated 23-1-1995. The Commissioner also found under-invoicing of goods against the appellants and, on that basis, imposed a penalty of Rs. 50,000/- on them. Hence the present appeal. 2. We have examined the records and heard both sides. It is submitted by ld. Counsel for the appellants that the valuation made on the basis of another order which had not been cited as a basis in the show caus....

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....was not relied on in the relevant show cause notice, nor did the Commissioner propose to rely on it in the course of adjudication. There appears to be nothing on record to indicate that the assessee was given any hint of the Commissioner's intention to determine the assessable value of the goods on the basis of his earlier order. Hence, we are unable to sustain the value determined by the Commissi....