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2014 (6) TMI 949 - AT - CustomsReasons for enhancement of assessable value - Not provided by the lower authority - Authority proceeded to deal with implication of Rule 12 of Valuation Rules when appellant did not disclosed the reason for enhancement of assessable value - Adjudication also could not given reasoning for why the declared value should be disturbed - Held that : Law is well settled that right to remedy cannot be extinguished by confession. When there is obligation in the law, there is remedy prescribed. Commissioner (Appeals) in relying upon Rule 12(2) of his order appreciated that the appellant could have asked for a speaking order. He has also stated that the appellant did not choose to do so. It is surprising how appellate authority acted to the determent of justice when he himself is empowered to speak reason why enhancement was warranted. So, if there is any fault find of the assessee, it is not permissible to him to bury natural justice. Assessee has every right to know the reason why he is proposed to be dealt in the manner the order conceived to deal him. Therefore, Appellate authority's order is not sustainable. - Decided in favour of appellant
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