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Commissioner of Customs (Import) Versus M/s. Do Best Infoway

2016 (3) TMI 222 - CESTAT CHENNAI

Validity of Commissioner (Appeals) order - Record does not show whether any personal hearing was granted by that authority or any appeal was heard by that authority and a sheet showing personal hearing available on record and an order sheet are also not under signature of learned Commissioner (Appeals) - Held that: the maintenance of public record shows that an empty formality was followed by the Commissioner (Appeals) for disposal of appeal. The entire action of the Commissioner (Appeals) is co .....

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y summarily disposed of the proceeding without a speaking order, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of hearing and shall pass a reasoned and speaking order considering defence plea as well as evidence if any led by the importer. - Matter remanded back - C/Misc./40433/2015 and C/41062/2015 - Final Order No. 40344 / 2016 - Dated:- 29-2-2016 - Hon ble Shri D.N. Panda, Jud .....

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value of the goods declared at USD 1.154 per unit be enhanced to USD 1,5000 per unit. That resulted in differential duty of ₹ 87,164/-. 2. Against appeal of importer challenging the enhancement of assessable value, the appellate authority noticed that there was delay in clearance of goods in violation of the circulars stated in page 7 of his order. Setting aside the enhancement of value made by the adjudicating authority, learned Commissioner (Appeals) directed that the declared value be a .....

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y the adjudicating authority which was uncalled for. According to him, that made the revaluation of import illegal, null and void ab initio and there was no mis-declaration of value on the part of the importer. Rather importer had given protest letter against rejection of the declared value and enhancement. 4.1 Learned AR appearing on behalf of Revenue submitted a date chart as under stating the manner how the matter was dealt at the port of discharge and pleaded that there was no delay at all m .....

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tion of goods made by importer as noticed by the customs authority and best judgment assessment was made without mentioning the Rule for enhancement of misdeclared value. Non-mentioning of such Rule does not make the adjudication fatal since importer was informed all along about the enhancement proposed. There was proper regard to law by customs authority at all stages to make clearance of the import expeditiously. 5. According to ld. AR, Commissioner (Appeals) ought not have directed the origin .....

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e order as to the delay if any made in clearance was uncalled for and that too without having regard to the material facts of the case and circumstances. Conduct of appellant to make mis-declaration of the value of the imports was ignored by learned Commissioner (Appeals). 6. Revenue further argued that the date chart submitted by the department as depicted aforesaid shows that customs authorities are occupied in the customs area with various matters and several clearances take place every day. .....

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book containing import documents. 8. When Revenue argued its case in the above manner and certain comments of the appellate authority was apparent from his order, the appeal record from the office of Commissioner (Appeals) was called for scrutiny. That record does not show whether any personal hearing was granted by that authority or any appeal was heard by that authority with the result thereof in absence of anything recorded in the order sheet mentioned in the said record. A sheet showing per .....

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f any recorded action by the Commissioner (Appeals). A sheet showing grant of hearing on 24.12.2014 without any authentication by signature of Commissioner (Appeals) appears on record. One day before the hearing fixed on 23.12.2014 record was submitted to Commissioner (Appeals) by one ADO under his signature on the order sheet. Fair copies of Order-in-Appeal was put up to Commissioner (Appeals) on 21.1.2015 for signature and approval of Commissioner (Appeals). There is no signature of Commission .....

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ecord. If this is the manner an appellate authority acts, and his undated order comes for judicial review, it is difficult to appreciate the very existence of the impugned order itself as to whether that has seen the light of the day. 12. The jurisprudence that flows from the judgment of Apex Court in the case of Gordhandas Bhanji 1952 AIR 16 SC that when a thing is required to be done in the manner required by law and a public authority should pass public order publicly and public orders made b .....

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