2004 (7) TMI 481

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..... for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the Revenue has questioned the validity of the impugned order in appeal vide which the Commissioner (Appeals) had reversed the order in original of the adjudicating authority who rejected the declared value of the goods imported by the respondents and loaded the same for the purpose of assessment of Bills of Entry. 2. .....

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..... the learned Counsel deserves to be accepted. From the record, we find that the respondents presented three Bills of Entry for the clearance of the imported goods as detailed in the impugned order. The adjudicating authority did not accept the declared price of those goods (Acrylic fibre from Acrylic tow of different deniers) and made enhancement in respect thereof. That order of the adjudicating .....

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..... The adjudicating authority failed to pass even speaking order stating therein the grounds for rejecting the transaction value of the goods in spite of the remainders given to him by the Commissioner (Appeals). Therefore, the Commissioner (Appeals) in our view, has rightly set aside the order-in-original of the adjudicating authority having been passed in an arbitrarily manner in gross violation of .....

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