C/12545/2018 — Ace Mica Pvt Ltd vs Ahmedabad

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO. 3

CUSTOMS Appeal No. 12545 of 2018-DB (Arising out of OIA-AHD-CUSTM-000-APP-062-18-19 dated 27.06.2018 passed by Commissioner of Customs -Ahmedabad)

ACE MICA PVT LTD

               ........Appellant 

12, AGARWAL AVENUE, OPP. NAVRANGPURA TELEPHONE EXCHANGE,
C.G. ROAD, AHMEDABAD, GUJARAT

VERSUS COMMISSIONER OF CUSTOMS-AHMEDABAD ........Respondent CUSTOM HOUSE, NEAR ALL INDIA RADIO
NAVRANGPURA, AHMEDABAD,GUJARAT

APPEARANCE: Shri Vijay N Nair, Advocate appeared for the Appellant
Shri Sanjay Kumar, Superintendent (Authorized Representative) for the Respondent

CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL)

HON’BLE MR. SOMESH ARORA (JUDICIAL)

Final Order No. A/ 11519 /2023 DATE OF HEARING:14.07.2023 DATE OF DECISION:14.07.2023 RAJU This appeal has been filed by Ace Mica Private Limited.
2. Learned Counsel pointed out that the impugned order enhancing the assessable value has been passed without providing them the necessary documents of contemporaneous import. He pointed out that the fact they had accepted the enhancement does not prevent them from contesting the enhancement of value at a later date.
3.

necessary documents of contemporaneous import. He pointed out that the fact they had accepted the enhancement does not prevent them from contesting the enhancement of value at a later date.
3. In view of the fact that principles of natural justice is not followed, we set aside the impugned order and remand the matter back to the original adjudicating authority for passing a fresh adjudication order after providing the necessary data of contemporaneous import. The appeal is allowed by way of remand.
(Dictated and Pronounced in the open court)

(RAJU) MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
Neha