2011 (7) TMI 207

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....ounsel submits that against the import done through Bill of Entry dated 28.7.2006, there was enhancement of value by the Custom authorities before release of the goods. The Appellant finding no time, took delivery of the goods on 2.8.2006. Soon after taking delivery, on the next day i.e. 3.8.2006, she submits that a proper protest was lodged for a hearing. The norms of natural justice have been vi....

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....urisdictional Commissionerate for his verification). Her principal grievance is that when the Appellant was not exposed to the charge and the Authority themselves enhanced the assessable value, that is detrimental to the interest of justice. Therefore, she pleads that Appeal should be allowed in favour of the Appellant.   2. Ld. DR, on the other hand, submits that appropriate Adjudication ....

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....7 of the appeal folder, those are one year old to the import date. But the materials on which Revenue based its assessment are also not borne by record. Once such a position exists, this case suggests to be a case for remand to cure defect of violation of natural justice. Therefore, keeping all the issues open to both sides, we remand the matter to the original Authority to grant fair opportunity ....