TaxTMI 
TaxTMI 
2016 (3) TMI 222
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....r from China made vide Bill of Entry No.6854963 dated 23.9.2014. Adjudicating Authority held that the value of the goods declared at USD 1.154 per unit be enhanced to USD 1,5000 per unit. That resulted in differential duty of Rs. 87,164/-. 2. Against appeal of importer challenging the enhancement of assessable value, the appellate authority noticed that there was delay in clearance of goods in violation of the circulars stated in page 7 of his order. Setting aside the enhancement of value made by the adjudicating authority, learned Commissioner (Appeals) directed that the declared value be accepted recalling the bill of entry and refund of the differential amount of duty paid by the importer was directed to be made with payment of intere....
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.... the customs authority and best judgment assessment was made without mentioning the Rule for enhancement of misdeclared value. Non-mentioning of such Rule does not make the adjudication fatal since importer was informed all along about the enhancement proposed. There was proper regard to law by customs authority at all stages to make clearance of the import expeditiously. 5. According to ld. AR, Commissioner (Appeals) ought not have directed the original authority to accept declared value. Rather he should have remanded the appeal before him when he found that adjudication was not made in accordance with law and direction ought to have been given for passing appropriate order. He having power only to confirm, modify, annul, reduce or enh....
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.... any personal hearing was granted by that authority or any appeal was heard by that authority with the result thereof in absence of anything recorded in the order sheet mentioned in the said record. A sheet showing personal hearing available on record is also not under signature of learned Commissioner (Appeals). Certain notings in the order sheet appears under signature of one A.D.O. Such order sheet depicted below exhibits the manner of dealing of the appeal by the Commissioner (Appeals) as under:- 9. Perusal of the content of the order sheet as above indicates that there was noting on 22.12.2014 for fixation of hearing on 23.12.2014. But no such hearing was granted on that date i.e. 23.12.2014 in absence of any recorded action by the ....
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.... are meant to have public effect and are intended to effect the acting and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself, it can be said that order of learned Commissioner (Appeals) has no existence in law. Accordingly, the remarks made by appellate Commissioner shall also have no legs to stand. 13. Perusal of the adjudication order throws light that the adjudicating authority summarily disposed of the proceeding without a speaking order. Therefore, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of hearing shall pass a reasoned and spea....