2011 (3) TMI 237

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....nt) seeks stay of operation of the impugned order wherein the ld.Commissioner(Appeals) set aside the order of the lower authority and accepted the declared value of the goods in question. There is no representation for the respondent (assessee) despite notice, nor any request for adjournment. After examining the records and hearing the ld. JDR, we have found good reason for a final disposal of the....

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.... that the lower authority had denied natural justice to the assessee by not giving them an opportunity under Rule 10 A of the Customs Valuation Rules 1988 to adduce evidence in support of the declared value of the goods. The appellate authority further noted that the department had also not adduced any documentary evidence justifying enhancement of the value of the goods. The appellate authority, ....

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....her provides that if the assessing authority seeks to reject the declared value and to proceed to determine the correct value, it should first intimate to the importer in writing the grounds for doubting the truth or accuracy of the declared value, at the request of the importer. Apparently, in the present case, the original authority straightaway proceeded to enhance the value of the goods on the....

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....we set aside the orders of both the authorities and allow this appeal by way of remand with direction to the original authority to pass fresh speaking order on the valuation dispute after giving the assessee under Rule 12 a reasonable opportunity of adducing evidence and furnishing requisite information in support of the declared value of the goods. Needless to say that the assessee should be give....