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TMI Blog2023 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... d the case records. The short point involved concerns the valuation and assessment of imported goods, viz. Artificial PU, and leather cloth of varied thickness imported against seven bills of entries. Briefly, stated the imported goods were assessed to duty at enhanced assessable values. At the time of their import the department resorted to higher valuation purportedly on the basis of NIDB data as well as contemporaneous evidence available in the EDI system. Against the impugned assessment, the importers filed appeal before Commissioner (Appeals). It was their plea that the assessing officer reassessed the imported goods, by enhancing CIF value without disclosing any reason or passing any speaking order under Section 17(5) of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter, exporter or such other person shall produce such document or furnish such information. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self-assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods.- (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued thereof under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, no show cause notice was also issued to the appellant. The learned Commissioner, (Appeals) has inter alia also noted as under in his order: "8.1. I also find that the import took place on trading agent's invoices and genuineness of said invoices were not disputed. There is no contravention of any conditions stipulated in rule 3(2) of the Customs Valuation (determination of value of imported goods) rules 2007. No contemporaneous import evidence of similar goods or identical goods, if any, have been brought on record by lower authority. No mis-declaration of either quantity/description/value was found. There is no evidence that any additional payment in addition to invoice/transaction value was paid to the supplier of goods. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in as much as no reasonable opportunity has been given to the respondents to present their case. The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported can be directed in law without first rejecting the transaction value. Therefore, the Commissioner (Appeals) has rightly rejected the order passed by the lower authority, enhancing the transaction value declared, without spelling out any reasons thereof. The entire pleadings now made out by the department in their appeal are shorn of cogent reasoning and unsustainable for want of natural justice and an opportunity to the respondent to submit their stance. There is nothing on record to demonstrate that the said grounds wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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