Custom, Excise & Service Tax Tribunal
M/S. Navaker Impex Pvt. Ltd vs Commissioner Of Customs (Import), ... on 12 February, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/402/2004
(Arising out of Order-in-Appeal C. Cus. No. 752/2004 dated 27.10.2004 passed by the Commissioner of Customs (Appeals), Chennai)
M/s. Navaker Impex Pvt. Ltd. Appellant
Vs.
Commissioner of Customs (Import), Chennai Respondent
Appearance Shri A.K. Jayaraj, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member Date of Hearing / Decision: 12.02.2015 Final Order No. 40154 / 2015 Per D.N. Panda This appeal being of very narrow compass on violation of natural justice, this is remitted back to learned adjudicating authority to provide copies of the evidence emanated from NIDB data to the appellant for defence.
2. The appellant also says that Bill of Entry No. 684725 dated 16.9.2004 is before the authority below. That satisfied appellant claim that the goods were not undervalued nor mis-declared.
3. Learned authority shall examine the material evidence arising out of the particulars of NIDB data and considering the explanation of the appellant upon confrontation of the Bill of Entry stated above and also considering the implementation of Bill of Entry submitted by the appellant shall pass appropriate order.
4. In the result, appeal is remitted with the aforesaid direction.
5. Learned counsel says the matter being of 10 years old, it would be preferable if learned authority below disposes the matter by 30.4.2015. We allow the prayer accordingly.
(Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. Panda)
Technical Member Judicial Member
Rex
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