2024 (4) TMI 178

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.... for the Appellant. Shri R. Rajaraman, Assistant Commissioner/A.R. and Ms. G. Anandlakshmi, Superintendent, for the Respondent. ORDER Brief facts are that the appellants imported 20 MT of Aluminium powder 99.7% declaring the total cost as USD 50920 and 20 MT of Aluminium Powder 96% at total cost of USD 50740. The Department was of the view that the value declared was very low and further the fo....

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....hearing. However, when the value is being enhanced the appellant ought to have been intimated as to the basis for enhancement. The appellant is not aware on what basis the value has been re-determined by the Department. In fact, the appellant had furnished price details of the same supplier, of import of identical goods. The Department did not consider any of these. It is submitted that the price ....

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....imports. However, the authorities below have not considered any of these evidences. The Commissioner (Appeals) has stated that appellant accepted the enhancement and paid duty under protest. There is no detailed discussion as to how the enhancement has been arrived at by the assessing authority. For this reason we are of the considered view that the matter has to be remanded to the adjudicating au....