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2023 (4) TMI 17 - AT - CustomsValuation of imported goods - Motorcycle and Alloy Wheels 18 inches & 19 inches - enhancement of value - no speaking order was passed by the Assessing Officer - HELD THAT:- When the appellant was shown the details of how the value was calculated, the appellant accepted that it was based on the value ascertained during the market survey and also undertook to pay the differential value with interest. On the basis of the statements made by the proprietor of the appellant, a detailed order dated May 04, 2017 was passed by the Assessing Officer for re-determination of the market value and this order was upheld by the Commissioner (Appeals) by order dated May 31, 2019. The appeal filed by the appellant to assail this order has been dismissed by order of date. It appears that for this reason the customs house agent of the appellant accepted the value on the hardcopies of the Bills and the differential duty was also paid by the appellant. As the re-determined amount was accepted by the customs house representative of the appellant, there was no necessity for the Assessing Officer to pass a speaking order. The Commissioner (Appeals) in the order that has been impugned in this appeal has also noted that an order dated May 05, 2017 was passed by the Assessing Officer in regard to similar/identical goods on the basis of a market survey that was conducted. Much emphasis has been placed by the learned counsel for the appellant on the letters sent to the Assessing Officer for passing a speaking order. These letters were submitted by the appellant after the appellant had accepted the value and the goods had been cleared on payment of the differential duty. Appeal dismissed.
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