2012 (11) TMI 694

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....upta, Advocate, for the Respondent. [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....

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....nstructions of CBEC vide Circular No. 91/2003-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 a....

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....therwise, by itself, does not mean that the importer is consenting to enhance the value. It is right of the importer to contest the enhancement and fact of clearance of goods, cannot preclude the importer from exercising the right of appeal. As such, we find no merit in the revenue's appeal. 6. Inasmuch as the Commissioner (Appeals) has remanded the matter to the original adjudicating auth....