9911796707
TMI Blog2011 (4) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... prices ranging from $ 160 per MT to $ 250 per MT. The Assistant Commissioner of Customs rejected these transaction values and enhanced the prices to $ 316.04 to 440 per MT. and in all these cases the appellants paid duty under protest on the enhanced value. In some cases, they also sought for from the Assistant Commissioner for issuing speaking order so as to enable them to file appeals. No such orders have been issued by the Assistant Commissioner. They filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) in stead of considering the grounds raised before him went on to decide the appeals on the aspect of unjust enrichment and rejected the appeals. 4. Ld.Advocate submits that the original authority has not reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enhancing the assigning declared value exorbitantly without any reason for rejecting the declared value. We are aggrieved for the assessment passed by you but we are forced by the circumstances to clear the material by paying duty as assessed by you because if we file LIVE APPEAL, it may take very long time and during this period shipping line detention and ground rent will be too high and also our business will become standstill for not fulfilling our commitment with our buyers and also blockage of huge fund which will paralise our total routine business. Therefore, we are paying the assessed duty UNDER PROTEST please note. Simultaneously, we request to issue the speaking order u/s 17(5) of the Customs Act so that proper appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir customers, thus, as per Section 28 D of the Act, it is presumed that the incidence of duty ahs been passed on to the buyers by the appellant. Therefore, the principle of unjust enrichment will come into play and applying the same, these appeals against the impugned orders are liable to be rejected on this ground. 9. In view of the above, the orders of the Commissioner (Appeals) and the orders of the assessment enhancing the prices are set aside and the matter remanded to the original authority for issue of speaking orders after disclosing the evidence for proposed enhancement and after hearing the appellants. This should be completed expeditiously and preferably within three months from the date of receipt of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
