Home Case Index All Cases Customs Customs + AT Customs - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 188 - AT - CustomsValuation and assessment of imported goods - Artificial PU, and leather cloth of varied thickness - Enhancement of value on the basis of NIDB data as well as contemporaneous evidence available in the EDI system - enhancement without disclosing any reason or passing any speaking order under Section 17(5) of the Customs Act - principles of natural justice - HELD THAT:- The law is amply clear in the matter and that any rejection of declared value and its re-determination has to be qualified by way of a speaking order issued in terms of Section 17(5) of the Customs Act - It goes without saying that the issuance of a speaking order is the basic minimum for adherence and compliance with the principles of natural justice. In the absence of any order in writing regarding reassessment and revaluation, the same can at best be cryptic and arbitrary with no cogent justification for rejection of the declared value. It is an admitted position that no orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. There are no illegality in the impugned order passed by the learned Commissioner (Appeals). We note that the appeal filed by the revenue is bereft of substance and merit, in as much as no reasonable opportunity has been given to the respondents to present their case. The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. Therefore, the Commissioner (Appeals) has rightly rejected the order passed by the lower authority, enhancing the transaction value declared, without spelling out any reasons thereof. There are no merit in the appeal filed by the department - appeal of Revenue dismissed.
|