2000 (5) TMI 447

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..... e Bill of Entry. The assessed value was Rs. 81,01,642/-. The assessing authorities without giving an opportunity of being heard unilaterally raised the value to Rs. 67,18,547/- and completed the Bill of Entry. The appellants cleared the goods and filed an appeal. The Commissioner (Appeals) made the following order : "I have gone through the records of the case carefully. I find that the appellant have filed an appeal against an assessment done on Bill of Entry. The grounds on which the loading of declared value is done are not known and hence it is not possible to ponder over the merits of such loading. Further the appellants have contested that they have not been granted personal hearing in violation of principles of natural justice. I th .....

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..... ority while assessing the value, has taken the method of fixation of the values as per rules and there is no arbitrary approach. In view of this I agree with the lower authority. The appeal is accordingly rejected." 4. We are indeed surprised at the manner in which the original and the appellate authorities dealt with this issue before them. In departmental adjudication the principles of natural justice are of paramount importance. The views of the assessees have to be heard and given due attention. This involves placing on record the views put forth, discussing the facts, discussing the case law and arriving at the conclusion on analysis of both the views. In the case before us what we find is not record of personal hearing but pare .....

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..... sal of the cited order we are unable to discern the facts which would be set out at length in the order of the Tribunal appealed against the details or which are not apparent on the face of this judgment. 8. In the instant proceedings we find that not a single submission of the importers has been heeded by either of the authorities. The Assistant Commissioner has merely gone through the motions in pursuance of the first order of the Commissioner (Appeals). The extract of the order impugned before us shows the unwillingness of the learned Commissioner to go into the issues decided by him. 9. We allow this appeal and remit the proceedings back to the Assistant Commissioner with the direction that he shall within two months of the .....

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