2018 (12) TMI 559

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....eclared as "E-glass Chopped Strand Mat' of specifications "300G/M2 - 104 cm & 450 G/M2 - 104 cm". The declared value of both the types was Rs. 39.70/Kgs. On comparing the declared values with contemporaneous imports, it was noticed that similar goods of comparable quantity had been cleared through Nhava Sheva and Chennai ports as detailed below: Sl. No. Custom House B/E No. & Date Country of origin Description Quantity Unit value (Rs.) 1 Nhava Sheva 888003/ 26.06.08 China E glass chopped strand mat EMC 450G/1040 MM 16280 Kg 68.56 Nhava Sheva 888003/ 26.06.08 China EMC 300G/1040 MM 3960 Kg 68.56 2 Nhava Sheva 886282/ 25.06.08 China E glass chopped strand mat EMC 450G/1040 MM 16280 Kg 68.56 Nhava Sheva 886282/ 25.....

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....inciples of natural justice. He further submitted that the Commissioner (Appeals) has set aside the valuation made by the Department on the basis of a certificate issued by the Department of Polymer Science & Rubber Technology, Cochin University of Science & Technology and a certificate from the supplier certifying that the material supplied to the importer is 'C' grade. He further submitted that this certificate which has been relied upon by the Commissioner (Appeals) was produced by the importer for the first time before the Commissioner (Appeals) and has not been produced before the adjudicating authority at any point of time and therefore the reliance on this certificate to set aside the Order-in-Original is not tenable in law as the De....