2016 (4) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... None ORDER Per M V Ravindran This appeal is filed by the Revenue against the Order-in-Appeal No. 136/2004(JNCH) dated 29.10.2004 passed by the Commissioner of Customs (Appeals), JNCH, Mumbai-II. 2. Heard the learned Departmental Representative. 3. None appears on behalf of the respondent. On perusal of records, we find that the issue lies in narrow compass, accordingly we take up t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the declared value as held in the case of Babcock Venkateswara Hatcheries vs. Collector - 1985 (20) ELT 335. I also find the lower authority has suo motto enhanced the declared value without issuing a SCN (show-cause notice) or an opportunity to the appellant to be heard personally. It is clearly a violating of natural justice. In such a case, the order of the lower authority cannot be considere....