Home Case Index All Cases Customs Customs + AT Customs - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 418 - AT - CustomsValuation dispute - Enhancement of the assessable value by the AO - appellant imported bearing of different sizes from different suppliers of china - appellants declared certain prices for the imported goods and the assessing authority enhanced the values for the purpose of assessment based on prices of contemporaneous imports of goods claimed to be identical/similar - Held that:- Where declared value is rejected, an appealable order should be issued to the importer after following the due process of law. Hence, orders of Commissioner (Appeals) and the assessment orders in so far as the same related to enhancement of the assessable values are set aside and original assessment orders passed by the assessing authorities are in gross violation of the procedure prescribed by the Board and the also in clear violation of principles of natural justice. The Assistant/Deputy Commissioners have failed to issue speaking orders inspite of request for such order by the appellants. The Commissioner (Appeals) upholding the assessment orders on the ground that requests for issue of speaking orders were made after the clearance of the goods and therefore no violation of principles of natural justice cannot be approved - the matter remanded to the original authority to issue a speaking orders after disclosing the relevant materials relied for enhancement of the values - Appeals allowed by way of remand.
|