2017 (5) TMI 1233

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....ndhinagar, whereby the assessable value of Glass Chaton (Beads) Crystal of different sizes has been discarded and the value has been enhanced. 3. Mr. Devan Parikh, Senior Advocate, learned counsel with Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of the court to the record of the case to point out that the petitioner filed Bill of Entry No.8131672 for the goods in question and had also filed another Bill of Entry No.8549106 for identical goods at ICD, Valvada (Vapi). The petitioner filed another Bill of Entry No.8694597 for Glass Chatons (Beads) on 27.02.2017 at ICD, Khodiyar at Gandhinagar. On 14.03.2017, the appraiser loaded an amount of value for item No.6 considering NIDB data price of identical goods at U....

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....tunity of hearing to the petitioner, the same being violative of the principles of natural justice, deserves to be quashed and set aside and the matter is required to be remanded to the third respondent for deciding the same afresh, after affording the petitioner an opportunity of hearing. 3.1 The learned counsel has further submitted that during the pendency of the proceedings before the adjudicating authority, the petitioner may be permitted to clear the Bills of Entry, subject to furnishing a bond to the respondent authorities in respect of the differential amount of duty. 4. On the other hand, Mr. Chintan Dave, learned senior standing counsel for the respondents No.2 and 3 has placed reliance upon the contents of the affidavit-in-repl....