2017 (4) TMI 366

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....r the Respondent. ORDER [Order per : 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 o....

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....aluation of the second part of the consignment 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 m....

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....e petitioner and also taking into consideration 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....

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.... be assessed earlier as there was no definite opinion about the goods imported. The same having been received now in the form of test report from Central Institute of Plastic Engineering and Technology, Lucknow, the value thereof is also required to be assessed. 7. As the order dated 26-10-2015 has been set aside, meaning thereby the value of the entire imported consignment is to be assess....