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2014 (2) TMI 168 - CESTAT MUMBAIViolation of principles of natural justice - Enhancement in declared value of bills of entry - Held that:- Bills of Entry were assessed by enhancing the declared value in the Bills of Entry without assigning any reasons and also without issuing any show-cause notice to the respondents. Section 17 of the Customs Act, 1962 deals with the assessment of the Bill of Entry. Although the Bills of Entry were assessed summarily but Section 17(5) of the Customs Act provides that if the Bill of Entry is assessed summarily, the adjudicating officer shall pass a speaking order within 15 days of such adjudication. Admittedly, the same has not done in these cases. The said orders have been challenged by the respondents before the Commissioner (Appeals). The Commissioner (Appeals) observed that neither show-cause notices have been issued to the respondents nor any speaking order has been passed following the procedure of Section 17(5) of the Customs Act along with the provisions of Valuation Rules, 2007. Therefore, he sets aside the adjudication orders - Decided against Revenue.
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