TMI Blog2019 (1) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... records that no consent letter was given by the respondent for assessment of the subject Bills of Entry at enhanced value. Thus, under such circumstances, the proper assessing officer was under statutory obligation to pass of speaking order on the reassessment done, which is contrary to the self assessment done by the importer - Admittedly, in this case, the provisions of Section 17(5) have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et, Grade M-4 and Grade M-5 . The declared transaction values were discarded and goods were assessed @ US $ 3400 PMT on the basis of contemporaneous imports. In respect of one of the Bills of Entry No. 654345 dated 29.08.2009, the department issued a query memo, calling upon the respondent to justify the value declared in the Bill of Entry vis- -vis the value of similar goods imported from the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent had preferred appeals before the learned Commissioner (Appeals), which were disposed of vide common impugned order dated 28.09.2010, holding that though the assessing officer is empowered to raise doubt on the truth or accuracy of the declared value under Rule 12 of the Customs Valuation Rules, 2007, but in absence of a written consent from the respondent for assessment atenhanced v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were imported from USA and the supplier of the goods was also the same. Thus, Revenue contended that the value was properly enhanced on the basis of contemporaneous imports. 3. Heard both sides and perused the records. 4. On perusal of the case records, we find that the submissions made by respondent, pursuant to the query memo dated 29.08.2009, justifying the declared value of the imported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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