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2011 (4) TMI 294 - CESTAT, AHMEDABADDemurrage charges - Differential duty - Revenue preferred an appeal on the ground that inasmuch as the Bill of Entry were not challenged by the importer, enhanced value was required to be adopted for the purposes of assessment - Held that: mention of the fact of issuance of Show Cause Notices by Superintendent in the said Bills of Entry amounts to final assessment of Bills of Entry by raising the assessable value and showing consequent amount of duty required to be confirmed against the importer - The very fact that the document is called Show Cause Notice itself reveals that the same has been issued to the importer requiring them to show cause as to why action proposed in the notice should not be taken against them. As such, proposal is required to be adjudicated in accordance with principles of natural justice and cannot be held to be final adjudication of the issue - Decided in favour of the assessee
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