2000 (2) TMI 379

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....espondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 2-9-1998 passed by the Commissioner of Customs (Appeals). In the impugned order, the value of cordless telephones imported by the appellants, was enhanced. 2. Ld. Counsel, appearing on behalf of the appellants, submits that in this case the appellants made an import of....

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....llector, who had passed the order enhancing the assessable value but by the different Assistant Collector, is against the principles of natural justice. 3. On merits, the ld. Counsel submits that in this case the appellants made an import of cordless telephones of Models LS 827, WT 3990 and JKL 608. Ld. Counsel submits that the revenue wants to enhance the assessable value of imported cord....

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....ed. 4. Ld. D.R., appearing on behalf of the revenue, submits that the adjudication was conducted by the Additional Commissioner of Customs and inadvertantly the speaking order was not passed. Therefore, the order was conveyed to the appellants by another Additional Commissioner. He submits that as the gist of the order of adjudication was communicated to the appellants by the concerned Add....

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....ms (Appeals) also noted that the order was passed by Shri S. Nandi, Additional Commissioner and was communicated by Smt. I. Dutta, Addl. Commissioner. This fact was also admitted in the order-in-original. Therefore, in view of the decision of the Tribunal in the case of Komal Offset (supra), we are of the view that the adjudication order was passed in violation to the principles of natural justice....