2019 (11) TMI 500

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....try nos. 880746 to 880750/30.01.2009, under contract dated 4th December 2008 with M/s AM International, Dubai, admittedly a trader in goods manufactured by M/s Arcelor Mittal, Romania. 2. The first appellate authority had set aside the confirmation of enhancement of value from the declared US $ 400 per MT to US $ 892 per MT. This order was quashed by the Tribunal on the plea of Revenue that it had been decided ex-parte without hearing the departmental contentions. We take notice that the order-in-original was not preceded by a show cause notice but were assessments of the bills of entry filed by the importer and that the first order of the appellate authority had been decided ex-parte. 3. In the fresh proceedings, enhanced assessable valu....

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....(Appeals) and it was necessary to issue a show cause notice proposing the grounds of enhancement, unless waived by the importer, the Tribunal was magnanimous enough to allow the pleas of Revenue to be argued before the first appellate authority on their appeal. It was expected that the first appellate authority would render its decision after hearing, and considering, the submissions of both sides. It appears from the records that the first appellate authority has merely taken note of the submissions and, in rendering its findings, has reiterated the single submission of Revenue that the invoice, unless that of the manufacturer, was liable to be rejected and as, in comparison with higher contemporaneous prices at the time of import, the lea....