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2022 (6) TMI 322 - CESTAT AHMEDABADValidity of assessment of bills of entry before the Commissioner (Appeals) - appeals before the Commissioner (Appeals) were filed against the bills of entry whereas no speaking order was passed by the assessing authority - enhancement of value by the Department - no contemporaneous data provided to the appellant for enhancement of value - Violation of principles of natural justice - whether the letters submitted by the appellant should be treated as acceptance of the value enhanced by the department? - whether, after giving the letter of acceptance, the appellant has the right to file appeal challenging the assessment? - HELD THAT:- Firstly, the Adjudicating Authority has not passed the speaking order either on the acceptance letter of the appellant and the enhancement of value. It is also not clear whether the assessing authority has relied upon any contemporaneous import price data. On the issue that whether the assessee is entitled to challenge the assessment after giving acceptance letter of enhanced value, there are contrary judgments. The Adjudicating Authority had no occasion to consider all these judgments as he has not passed any speaking order. Moreover, there is no contemporaneous data provided to the appellant for enhancement of value which amounts to clear violation of principles of natural justice. The matter should be remitted back to the assessing officer who shall consider the representation to be given by the appellant on all the issues and thereafter, he shall pass a speaking order - Appeal allowed by way of remand.
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