2019 (1) TMI 1925

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....n Parikh & Shri Raj K. Vyas, Advocates. For the Respondent : Shri K.J. Kinariwala, Assistant Commissioner (AR). Per : Ramesh Nair The issue involved in the present case is the enhancement of the value of glass chaton imported by the appellant, on the basis of NIDB data. 2. Shri Devan Parikh, ld. Senior Counsel appearing on behalf of the appellant at the outset submits that by enhanceme....

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....the value of the imported goods was enhanced on the basis of NIDB data but without providing documents relating to NIDB data which amounts to violation of natural justice. Accordingly, the matter needs to be remitted back to the Adjudicating Authority. The Adjudicating Authority shall provide the necessary documents of the imports, relating to NIDB data and thereafter the matter may be decided afr....