TaxTMI 
TaxTMI 
2011 (6) TMI 418
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....ng, we directed the Registry to list these appeals today. 2. Heard both sides. 3. The appellants are importing bearing of different sizes from different suppliers of china and filed bills of entry from time to time. The appellants also imported Borosilicate Glass Tubes/Rods and the valuation dispute are covered under appeals Nos. C/64/10 to C/67/10. 4. The appellants declared certain prices for the imported goods and the assessing authority enhanced the values for the purpose of assessment based on prices of contemporaneous imports of goods claimed to be identical/similar. The appellants paid duties under protest on enhanced value and taken clearances of the consignments. However, they have been agitating that such enhancements hav....
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....eir own case, vide final order C/148/11 dt.15.4.11 in customs appeal No.133/07 set aside the order and remanded the matter for fresh consideration. 6. Ld. SDR on the other hand, supported the orders of the Commissioner (Appeals). He submits that the enhancement of values was based on contemporaneous import prices. The Commissioner (Appeals) has clearly recorded that the appellants asked for issuing speaking order only after the getting the goods released. If the appellants really wanted to get speaking orders about the loading of the values of the imported goods, they should have protested and asked for such orders before getting the goods released from the customs authorities. 7.1. We have carefully considered the submissions from bo....
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....ble goods. The enhancement of the assessable value by the assessing officers without issue of speaking orders, filing appeals before the commissioner and thereafter appeals before the Tribunal are routinely followed. May be this arrangement is not convenient to the importers. Alternatively, it could mean that unjustifiably loading of values is being done and the importer-appellants are put to undue harassment repeatedly. 8.1 The Board vide circular No.16/03-Cus dt.17.3.03 has prescribed guidelines for enhancing/loading the invoice prices, which are as follows: "It has come to the notice of the Board that the Customs field formation(s) are arbitrarily enhancing the invoice value of imported goods without giving a speaking order. Under ....
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....ancing the value and to ensure when there is enhancement either the assessment is done enhancing value after getting written consent of the importer or a speaking order is issued. These guidelines take into consideration both revenue interest and the principle of natural justice. 9. In the present case, assessing Authorities appear to be flouting the guidelines and directions of the Board and merrily and causally and enhancing the assessable values. Such violations by the assessing officers have been too frequently noticed in the appeals before us, though in some of the cases relating to the present appellants, speaking orders have been issued. 10.1 In the present case, the appellants claim that they have paid duty on the enhanced val....
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....ed vide 1996 (87) ELT 19 (SC) held that Board#s circulars are binding on the field formations. Besides your attention is also invited to sub-section (5) of Section 17 of the Customs Act, 1962. You are, therefore, requested to issue your order-in-original together with attested copies of all evidence relied upon at the time of adjudication at the earliest so that appeal under Section 128 of the Customs Act, 1962 may be submitted before the appropriate authority well in time." 10.3 In such a situation, we fail to understand how the assessing authorities avoided issuing speaking orders, in the process flouting guidelines of the Board. 11. The Commissioner (Appeals) upheld the orders of the assessing authorities, the finding of the Commis....
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....failed to issue speaking orders inspite of request for such order by the appellants. The Commissioner (Appeals) upholding the assessment orders on the ground that requests for issue of speaking orders were made after the clearance of the goods and therefore no violation of principles of natural justice cannot be approved. 13. In view of the above, orders of the Commissioner (Appeals) and the assessment orders in so far as the same related to enhancement of the assessable values are set aside and the matter remanded to the original authority to issue a speaking orders after disclosing the relevant materials relied for enhancement of the values and after granting reasonable opportunity of hearing to the appellants. We clarify that we have ....