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2021 (3) TMI 415 - AT - CustomsValuation of imported goods - enhancement of the custom value of the imported goods - HELD THAT:- Though the appellant, at the time of clearance of the goods, given consent for the enhancement of the value, however at the same time they have protested the enhancement by requesting for speaking order vide letter dated 14.05.2019 and a reminder letter dated 27.05.2019. Thereafter, the assessing authority i.e Deputy Commissioner of customs passed a speaking order dated 15.05.2019. In these circumstances the appellant has right to appeal against the speaking order. Therefore, it cannot be said that only because the appellant has given the consent, appellant cannot challenge the enhancement of value. There is a clear violation of principles of natural justice on the part of the assessing authority. The speaking order, which was passed in violation of principles of natural justice, will not sustain - matter remanded to the Adjudicating Authority for passing a de-novo speaking order after providing all the necessary documents in support of enhancement of the value and granting the appellant sufficient opportunity of personal hearing. Appeal allowed by way of remand.
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