2023 (1) TMI 1517

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....i Vinay Ansulkar, Advocate. For the Respondent : Shri Ram Kumar, Authorized Representative. ORDER PER : S K. MOHANTY Brief facts of the case are that the appellant herein had filed the Bill of Entry No. 3800457 dated 15.06.2011 for clearance of 'Knitted Fabrics' at a declared value of USD 2 per kg. The goods were examined on first check basis and samples were drawn and send to the....

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....epartment was appealed against by the appellant before the learned Commissioner of Customs (Appeals), Mumbai-II. The said appeal was disposed of vide the impugned order dated 31.01.2013 in rejecting the appeal filed by the appellant. Feeling aggrieved with the impugned order, the appellant has filed this appeal before the Tribunal. 2. Heard both sides and examined the case records. 3. We fin....

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....nal hearing was granted to the appellant before passing of the adjudication order. Thus, the ex-parte adjudication order passed is incomplete violation of the principles of natural justice. Both the authorities below have stated in their respective orders that various importers in their statements recorded under Section 108 of the Customs Act, 1962 have admitted under-valuation and remittance of m....

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....bmitted by the Textile Committee inasmuch as they have refused to give any opinion on 2-way or 4-way stretch of the fabric. Thus, under the circumstances of the case, we are of the considered view that there was no reasonable cause to discard the transaction value and to determine the same by taking recourse to the Valuation Rules, 2007. It is not the case of Revenue that the price paid or payable....