Cheran Spinners Ltd. Vs. Commissioner of Customs, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Oct-13-2009 |
| Appeal No.C/6 of 2003 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Cheran Spinners Ltd. |
| Commissioner of Customs, Trichy |
| Shri V.S.Viswanathan, Consultant and Shri T.H.Rao, SDR |
per jyoti balasundaram the appellants herein who are manufacturers of flax fibre are aggrieved by the order of the commissioner (appeals) upholding the enhancement of value of their goods to us$ 1.06 per kg. and rejecting the declared value of us$ 0.90. 2. we have heard both sides. the main grievance of the importers is that enhancement was ordered on the basis of contemporaneous imports from the same supplier without disclosing such contemporary evidence to them. there is nothing on record to show that material relied upon by the authorities below for the purpose of loading of value was furnished to the assessees. we, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in accordance with law after supply of copies of the bills of entry relied upon in the impugned order to the importers and after extending reasonable opportunity of hearing. 3. the appeal is thus allowed by way of remand.
Per Jyoti Balasundaram
The appellants herein who are manufacturers of Flax Fibre are aggrieved by the order of the Commissioner (Appeals) upholding the enhancement of value of their goods to US$ 1.06 per kg. and rejecting the declared value of US$ 0.90.
2. We have heard both sides. The main grievance of the importers is that enhancement was ordered on the basis of contemporaneous imports from the same supplier without disclosing such contemporary evidence to them. There is nothing on record to show that material relied upon by the authorities below for the purpose of loading of value was furnished to the assessees. We, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in accordance with law after supply of copies of the Bills of Entry relied upon in the impugned order to the importers and after extending reasonable opportunity of hearing.
3. The appeal is thus allowed by way of remand.