TaxTMI 
TaxTMI 
2008 (4) TMI 84
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....e enhancement was ordered based on NIDB data relating to value of imports during the period from 1-1-2005 to 5-2- 2005 indicating the unit price in KG at about Rs. 20 per Kg. The data included prices of imports from the same country as that of the present consignment in dispute. He submits that the appellant agreed for the enhancement. As per the practice, in view of the consent by the appellant no speaking order was issued by the assessing officer/AC. The Commissioner (Appeals) has recorded that the appellant has accepted the loading of the value; paid the duty without protest and took clearance of the goods. However, without calling for any details/records from the assessing authority, he has chosen to set aside the order. The submission ....
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....quires to be done speedily. This is specially true in respect of the clearance of Air cargo where the consignments come by air, paying heavy freight. Obviously, the consignments are imported by air when they are required urgently. Therefore, the assessing officers have time constraints. However, it is felt that the disputes may arise only in respect of a small percentage of cases. In respect of such cases, the Customs authorities should follow a transparent procedure. The proposal for enhancement and the basis for such enhancement require to made known and opportunity should be given to the importer to give his views before a decision is taken. The Board's instructions contained in Circular No. 91/2003, dated 16-10-03 clearly envisage that ....