2017 (5) TMI 322

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....were claimed to be in fulfilment of contract with M/s Ketan Trading Co, Singapore for supply of 200 metric tons at a rate of US$2300 per metric ton. The values were enhanced to US$3050 per metric ton and the importer paid duty thereon 'under protest' before clearing the goods. In appeal filed before Commissioner of Customs (Appeals) this enhancement of value was challenged. By impugned order-in-appeal no.60 (CFS (M) (I))/2006 (JNCH) dated 31^st May 2006, the first appellate authority set aside the enhancement of assessable value and allowed assessment at the declared price. Aggrieved by this, Revenue is an appeal before us. 2. The short point determination in this appeal is the validity of enhancement adopted by the 'proper officer' of C....

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....puted publications cannot be faulted. The enhancement undertaken by the 'proper officer' which was upheld by the Hon'ble Supreme Court in Radhey Shyam Ratan Lal v. Commissioner of Customs (Adjudication), Mumbai [2009 (238) ELT 14 (SC)] was also cited. Likewise the decision in Rajkumar Knitting Mills (P) Ltd v. Collector of Customs, Bombay [1998 (98) ELT 292 (SC)] and Collector of Customs, Bombay v. Nippon Bearings (P) Ltd [1996 (82) ELT 3 (SC)] were relied upon. 5. By the failure to issue show cause notice and assessment order, the 'proper officer' has painted himself into a corner and is in the unenviable position of having his decision scrutinised without the saving grace of a record of the logical though leading to rejection of the de....

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....icer' in reaching the conclusion that the value be enhanced to US$ 3050. Therefore, no purpose would be served by directing that lack be made good now as the 'proper officer' may not, in all probability, be available to do so. It is, therefore, left to us to deal with the resolution of this dispute without this constituent. 8. The decision in re Varsha Plastics Pvt Ltd may not lend itself to support the assessment as the validity of the conclusion of the proper officer in that matter was left open to be decided by the appropriate appellate authority. It is significant, however, that an order-in-original was available for evaluation of the correctness of the findings; the lack of such an order in the present dispute hardens that exercise.....