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2015 (3) TMI 1056 - CESTAT MUMBAI

2015 (3) TMI 1056 - CESTAT MUMBAI - 2015 (321) E.L.T. 290 (Tri. - Mumbai) - Valuation of goods - enhancement in value of goods - Held that:- Section 17(6) is only an enabling statutory provision which allow the department to audit the assessment of duty of imported goods at the office or at the premises of the exporter or the importer. This provision in law does not prevent the assessee from seeking a justifiable right to get the speaking order. We have seen the grounds of appeal by Revenue, whi .....

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ne ORDER Per: P S Pruthi: Revenue is in appeal against the impugned order of Commissioner (Appeals) 2. In this case, the concerned Dy. Commissioner (Appraising) enhanced the value of imported goods namely, cold roll stainless steel coil by 10% over and above the declared value. The value was enhanced after the goods were examined on first check basis. The appellant went in appeal against the order of enhancement of value. No speaking order was passed by the Dy. Commissioner in terms of Section 1 .....

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