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TMI Blog2021 (8) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under CTH 27101990 as the declared price of Mix Hydrocarbon Oil as per invoice C&F 265 USD per MT appeared to be very low as compared to contemporaneous import prices of Mix Hydrocarbon Oil by other importers from the same country of origin, the appellant was intimated through their CHA to substantiate the declared value. The appellant submitted a letter dated 26.05.2009 to the Adjudicating Authority explaining that the declared price was correct and requested for the reasons for rejecting the declared value. After granting personal hearing on 11.05.2009 an OIO No KDL/ASST/COMMR/GARE/1222/Gr.I/2009 dated 15.06.2009 was issued in terms of section 17(5) of the act by the Assistant Commissioner (Gr-I) Customs House Kandla and based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject matter cannot be persuaded at the same time before two authorities. Therefore the Present Appeal was filed by the appellant. 2. Shri Sarju Mehta, Learned Chartered Accountant appearing on behalf of the appellant submits that firstly, the Appellant have not filed any appeal against the earlier OIA dated 04.03.2010 before CESTAT. Therefore, the ground on this point for dismissing the appeal is absolutely incorrect and illegal. He further submits that as regard the dismissal of appeal on the ground of time bar, no proper opportunity was given to explain the delay. The appellant have not received the OIO for the same which was delivered to CHA. He submits that it is mandatory to serve the order to the person against whom the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessment of bill of entry No 287057 dated 01.05.2009 is not maintainable in the absence of any challenge to the Order-In-Original dated 15.06.2009 by way of an appeal filed under section 128 of the Act. Consequent to these findings emerging from the facts and circumstances of the present case, the subject appeal filed against the impugned assessment of bill of entry No 287057 dated 01.05.2009 is dismissed as non maintainable" 4.1 From the above order dated 04.03.2010 of the Commissioner (Appeals) it is clear that the learned Commissioner (Appeals) has not considered the merit of the assessment and dismissed the appeal as not maintainable. Once the appeal was dismissed as non maintainable no issue on merit stood decided. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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