TMI Blog2018 (8) TMI 1929X X X X Extracts X X X X X X X X Extracts X X X X ..... -speaking order - principles of natural justice. HELD THAT:- It is an admitted fact on record that the assessing authority had enhanced the declared value, without considering the facts such as, huge quantity of same goods imported by the respondent under contract and no contemporaneous import of the higher values were brought on record. Further, while enhancing the value, no speaking order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us Bills of Entry for clearance of imported consignments of Aluminium Scrap of different grades under DEEC Scheme, claiming duty exemption provided under Notification No. 93/2004, dated 10-9-2004. The said goods were examined on First Check basis and it was observed by department that the declared unit price is too low and accordingly, the declared value was rejected and the value was enhanced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. Thus, setting aside the assessment is not proper and justified. It has further been stated in the grounds of appeal that the impugned order is not sustainable inasmuch as the respondent s representative/CHA was shown the contemporaneous import and value was enhanced with its consent; thus, setting aside the assessment orders is not legally sustainable. 4. Learned DR appearing for Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records. 7. It is an admitted fact on record that the assessing authority had enhanced the declared value, without considering the facts such as, huge quantity of same goods imported by the respondent under contract and no contemporaneous import of the higher values were brought on record. Further, while enhancing the value, no speaking order was passed by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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