TMI Blog2021 (3) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ng order vide letter dated 14.05.2019 and a reminder letter dated 27.05.2019. Thereafter, the assessing authority i.e Deputy Commissioner of customs passed a speaking order dated 15.05.2019. In these circumstances the appellant has right to appeal against the speaking order. Therefore, it cannot be said that only because the appellant has given the consent, appellant cannot challenge the enhanceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was filed against the order of Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal on the ground that as regard enhancement of the custom value of the imported goods, the appellant has given their consent to enhance the value to US $ 0.86. Therefore, the Learned Commissioner (Appeals) has not given any findings on merits. 2. Shri H.K Hirani, Learned Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the department. He further submits that for the clearance of the goods only, giving the consent for enhancement of the value, the assessee cannot be deprived of challenging the valuation as held in the following judgments. SIGMA POWER PRODUCTS PVT. LTD Vs. CC (Port)-2017 (350) E.L.T 510 (Cal) CC, DELHI Vs. MARUTI FABRICS IMPEX -2016(343) E.L.T 963 (Tri. Del.) SEDNA IMPEX I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the enhancement of the value, however at the same time they have protested the enhancement by requesting for speaking order vide letter dated 14.05.2019 and a reminder letter dated 27.05.2019. Thereafter, the assessing authority i.e Deputy Commissioner of customs passed a speaking order dated 15.05.2019. In these circumstances the appellant has right to appeal against the speaking order. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents in support of enhancement of the value and granting the appellant sufficient opportunity of personal hearing . Appeal is allowed by way of remand in the above terms. 5. Since there are other cases in the pipeline as submitted by the learned consultant we direct the Adjudicating Authority to expedite and pass the de novo order within a period of 3 months from the date of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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