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TMI Blog2018 (5) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Ahmedabad. (i)OIA-MUN-CUSTM-000-APP-034-044-15-16 (ii)OIA-MUN-CUSTM-000-APP-157-159-15-16 (iii)OIA-MUN-CUSTM-000-APP-299-306-15-16 (iv)OIA-MUN-CUSTM-000-APP-335-350-15-16 (v)OIA-MUN-CUSTM-000-APP-390-394-15-16 2. At the outset, the Ld. Advocate Shri Anand Nainawati appearing for the appellants submits that the issue in these 43 appeals is common. Ld. AR for the Revenue agrees with the said submission. Since, the issue involved is common in all these appeals, the same are taken up together for disposal. 3. Ld. Advocate for the appellant submits that they had imported "Rough Marble Blocks" against the 43 Bills of entry during the period 15.01.2015 to 31.07.2015 declaring the transaction value of the said Marble on the respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0527/2018 dated 16.02.2018. 4. The Ld. AR for the Revenue submits that the appellants had accepted the enhanced value which was done on the basis of contemporaneous prices and accordingly paid the duty. Therefore, the assessment should be considered as final and the Ld. Commissioner (Appeals) has rightly rejected their appeals. 5. Heard both sides and examine the records. 6. We find that the appellants had imported Rough Marble Blocks against the aforesaid 43 bills of entry and assessed the bills of entry declaring the value as per invoices. The department held that the declared value was not correct and re-assessed the value by enhancing the value. The appellants paid the duty on the enhanced value and cleared the goods. The reasoning i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta has held that it is the statutory responsibility of the assessing officer to issue reassessment order within 15 days of the re-assessment of bills of entry. Hon'ble Court also held that payment of duty by the importer on such re assessment cannot be a ground for non-issuance of the order of reassessment. We also find that in similar set of facts, in case of Hindalco Industries Limited (supra), this Tribunal has remanded the matter to Adjudicating Authority. to decide the issue on merit afresh. 7. By following the above judgements, the impugned matters are remanded back to the Adjudicating Authority to decide the issue on merit afresh after affording the opportunity to the appellants to defend themselves and pass a speaking order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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