Home Case Index All Cases Customs Customs + AT Customs - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 223 - AT - CustomsValuation of goods - Enhancement in value of goods - Held that:- in spite of clear directions of the Commissioner (Appeals) vide Order-in-Appeal dated 07.08.2008 the Order-in-Original dated 28.07.2009 was issued by disregarding those directions of the Commissioner (Appeals). Therefore, the Commissioner (Appeals) is right in observing that the said Order-in-Original dated 28.07.2009 is not sustainable as no details have been given regarding NIDB data, which has been referred to in the Order-in-Original (dated 28.07.2009). Further, the Order-in-Original mentioned that "I find merit in the contentions of the Department that the value of the goods "appeared to be low". There is no basis as how the adjudicating authority found merit in the contentions of the Department and in any case he (i.e., the adjudicating authority) only stated that the value "appeared very low". We may mention here that this case has travelled upto Commissioner (Appeals) twice and even the second time, the adjudicating authority failed the requirement of passing a speaking order complying with the directions of the Commissioner (Appeals) contained in Order-in-Appeal dated 07.08.2008. In these circumstances, we are of the view that the impugned Order-in-Appeal (which contained detailed analysis as to why the Order-in- Original dated 28.07.2009 is not sustainable) suffers from no such infirmity as to warrant our intervention - Decided against Revenue.
|