2018 (3) TMI 1015

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....r the Appellant Mr. N. Jagadish, AR, For the Respondent Per : V. PADMANABHAN The present appeal is filed against the Order-in-Appeal No.85/2008 dated 31.7.2008. 2. The appellant imported certain goods for supply of smart positioners to Mangalore Refineries and Petrochemicals Ltd. (MRPL), Mangalore. The imports were made of goods which were procured as free replacement for the goods a....

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.... assessment which is contrary to the claim of the importer needs to be followed by issue of a speaking order within 15 days from the date of assessment of Bill of Entry. The Customs Authorities never issued a speaking order under the above provisions and hence, the appellant never got a chance to challenge the assessment before the Commissioner (A). When the mistake came to their notice, they file....

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....he assessment as there is no protest on record. He further argues that the CHA, on behalf of the importer, has accepted the enhancement of value and any such acceptance by the agent is binding on the appellant. 6.We have considered the submissions made by both sides and perused the records. The value of imported goods has been enhanced by the Customs Authorities by revising the value declared i....