2012 (11) TMI 694

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....[Order per : Archana Wadhwa, Member (J) (for the Bench) (Oral)].  Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We propose to dispose of the stay petition as also appeal by a common order as a short issue is involved. 2. As per facts on record, the respondents filed a Bill of Entry dated 27-10-2010 for the clearance of unbranded....

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....Cus., dated 14-10-2003 which are as follows : "at the request of the importer, the proper officer is required to intimate in writing, the grounds for doubting the truth the accuracy of the declared value and provide a reasonable opportunity of being heard, before taking a final decision. However, it may not be necessary to issue speaking orders in all such cases where enhancement of value has bee....