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2011 (3) TMI 237 - AT - CustomsValuation - The Bill of Entry was assessed by the Appraising Group by loading the value of the goods to the extent of 200% without giving any notice to the importer or their CHA and without conveying any reason for such loading of value - The appellate authority further noted that the department had also not adduced any documentary evidence justifying enhancement of the value of the goods - The ld.JDR submits that the order passed by the learned Commissioner (Appeals) is not a speaking order and further that the correct Valuation Rule was not invoked in this case - The rule further provides that if the assessing authority seeks to reject the declared value and to proceed to determine the correct value, it should first intimate to the importer in writing the grounds for doubting the truth or accuracy of the declared value, at the request of the importer - Appeal is allowed by way of remand
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