2016 (12) TMI 1206

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....i M.K. Sarangi, Addl. Commissioner (AR) for the respondent Per: C J Mathew: This appeal has been filed by M/s Sika India Pvt Ltd against order-in-appeal no: 35-36/MCH/ADC/SVB/2013 dated 9^th January 2013 which has confirmed the enhancement of value of imported goods in order-in-original no. 31/ADC/SVB/SKR/2011-12 dated 14^th July 2011. 2. The appellant imports various raw materials from M....

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....r has placed reliance on submissions made by the GATT Valuation Cell which, not having been made available to the appellant before the first appellate authority arrived at its conclusions, is a violation of the principles of natural justice. It is also contended in the grounds of appeal that the submissions made by the appellant had not been considered by the first appellate authority who had mere....

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....nd not misgivings about the declared value, that prompted the enhancement. 6. We also observe that the usual practice in proceedings initiated by the GATT Valuation Cell is to adjudicate without issue of a show cause notice. It would appear that a questionnaire is sent to the importer and, after scrutiny of the response and a personal hearing, the final order of the original authority is issued....