2000 (5) TMI 447

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....eclaring the value at Rs. 57,32,391 on the Bill of Entry. The assessed value was Rs. 81,01,642/-. The assessing authorities without giving an opportunity of being heard unilaterally raised the value to Rs. 67,18,547/- and completed the Bill of Entry. The appellants cleared the goods and filed an appeal. The Commissioner (Appeals) made the following order : "I have gone through the records of the case carefully. I find that the appellant have filed an appeal against an assessment done on Bill of Entry. The grounds on which the loading of declared value is done are not known and hence it is not possible to ponder over the merits of such loading. Further the appellants have contested that they have not been granted personal hearing in viola....

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....r norms fixed by the Government. The lower authority while assessing the value, has taken the method of fixation of the values as per rules and there is no arbitrary approach. In view of this I agree with the lower authority. The appeal is accordingly rejected." 4. We are indeed surprised at the manner in which the original and the appellate authorities dealt with this issue before them. In departmental adjudication the principles of natural justice are of paramount importance. The views of the assessees have to be heard and given due attention. This involves placing on record the views put forth, discussing the facts, discussing the case law and arriving at the conclusion on analysis of both the views. In the case before us what we....