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2015 (11) TMI 688 - HC - CustomsValuation - Enhancement in value - order passed without issuance of notice - Held that:- When the direction given by the learned Tribunal to the assessing authority is very clear, as pleaded by Mr.A.P.Srinivas, learned standing counsel, the petitioner was given all reasonable opportunity. But that does not mean that when the original authority in the earlier order has adjudicated the issue with regard to the provisional assessment with EDD equivalent to 15.122% of Assessable Value, cannot on their own by rejecting the value declared by the petitioner, order for re-determination of the value by loading the same by 19.70% without there being any specific further notice for enhancement of the value. Therefore, this Court being convinced with the submissions made by the learned senior counsel appearing for the petitioner is inclined to interfere with and accordingly by setting aside the impugned order, the matter is again remanded back to the assessing officer and the petitioner is directed to treat the order as notice and submit his case by appearing personally before the assessing authority. It is needless to mention that the assessing officer is directed to issue notice informing the date of hearing and thereafter to decide the matter on merits and in accordance with law. It is open to the petitioner to rely upon any documents at the time of hearing. - Decided in favour of assessee.
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