2016 (8) TMI 829

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.... Authorized Representative (DR) - for the appellant. Shri Prem Ranjan, Advocate - for the Respondent. ORDER These two appeals by Revenue are against common order dated 30/10/2015 of Commissioner of Customs (Appeals), New Delhi. The brief facts of the case are that the respondents are regular importers of polyester knitted fabrics. During the impugned period they have declared a value of U....

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.... further contended that the importer failed to establish the correctness of their value claimed and hence based on the reference value given in the DRI alert the re-assessment was made. 3. We have heard both the sides and perused the appeal records. The only point for decision is the correctness of enhancement of value for imported goods. The admitted facts are that the appellants were regular ....

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....re complete with the same enhanced value. The acceptance of the importer of the enhanced value at the time of clearance of goods on provisional basis cannot be held against them. There is no legal basis to exclude the appeal right of the importer against assessment in terms of Section 17 of Customs Act, 1962. Admittedly, in the present case speaking order has been passed by the Assessing Officer w....

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....t with the findings in the impugned order. No detailed reason has been given by the Original Authority for rejection of the transaction value. Apparently he was guided only by DRI alert which formed basis of enhancement of value. It has been repeatedly held by this Tribunal as well as Hon'ble High Courts that the transaction value cannot be rejected mechanically based on suspicion or general a....