2023 (9) TMI 935

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....te taken up by the Customs for levy of export duty is as per the following Table (Para 10 of the Order-in-Original): Sl. No. SB No. & Date Name of the Exporter (M/s.) Fe Content % Unit Price in $ Date of Contract 1 8801838 & 8801840/190.3.10 Sri Sainath Industry 58 85 FOB 03.04.10 2 8801886 to 8801889/20.03.10 Bagadiya Brothers 58 94.5 FOB (119.5-25) 18.03.10 3 8802082/26.03.10 Subject S.B. Oripol Industries 58 81.30 12.03.10 2. In order to come to the conclusion that the above enhancement is required, Adjudicating Authority has relied on the contemporaneous prices noticed during that period. This has been given at Para 10 (table) of the respective Order-in-Originals....

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....e verge of being legally untenable under Rule 8 of the EVR, 2007. 5.6 Last but not the least, loading of value basing upon contemporaneous export/contract would have been on strong footing had the Adjudicating Authority provided the relied upon evidences to the appellant following Principles of Natural Justice. All that was required to be done was to provide the Shipping Bill, Invoice copy and contract price which were relied upon to load the value. The quantity involved if comparable would have resulted into Department being in sound footing but these basic things which are sacred to "rule of law" were ignored. Not following Principles of Natural Justice, which is basic to any democratic jurisprudence, is bad in law and ideally I ....