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2017 (7) TMI 668 - CESTAT CHENNAINatural justice - non-issue of notice u/s 124 of the CA, 1962 - propriety of enhancement of value of the imported goods - Held that: - while Section 110 (2) requires issue of notice under Section 124, the latter has an inbuilt exception for not issuing such written notice. The proviso to Section 124 ibid provides that such notice may, at the request person of the concerned be oral - appellant had clearly waived his right for a SCN and in consequence, the proviso to Section 124 ibid will take effect, accordingly no notice in writing is then required to be served. Enhancement of value - Held that: - as correctly observed by lower appellate authority, there is only a marginal difference in the unit price between the earlier assessed value and that finally assessed vide the adjudication. In view thereof, no reason can be alluded to the enhancement of assessable value to US$ 0.45/mtr based on the contemporaneous import prices suggested by the appellant themselves. Appeal dismissed - decided against appellant.
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