TaxTMI 
TaxTMI 
2017 (4) TMI 366
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....: Rajesh Bindal, J.]. - The petitioner imported 38,134.90 kgs. of consignment, which was declared as left over stock of Plastic Film Plain/Flexible in variable size rolls of Printed/Unprinted/defective/colour/in mixed microns/GSM including Multilayer. The declared value in the bill of entry was Rs. 19.63 per kg. The department sought to dispute the nature of the goods imported. The petitioner was ....
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....ent regarding calculation of import duty is yet to be made. 3. Learned counsel for the petitioner submitted that valuation of part of the consignment was made by the department without affording opportunity of hearing to the petitioner and the same was increased from Rs. 19.63 per kg., as declared by the petitioner, to Rs. 55.16 per kg., but the material relied upon in the order dated 26-10-....
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....on the test report received from Central Institute of Plastic Engineering and Technology, Lucknow. 4. Learned counsel for respondent No. 2 fairly did not dispute the fact that for the purpose of valuation of the part of the consignment, no notice was issued to the petitioner, though he was asked to segregate the consignment, as in the opinion of the department, it contained different materia....