2024 (11) TMI 1011

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....ade vide certain Bills of Entry in respect of imports made by the respondent. Since the issue is common in both the appeals, they are taken up together for hearing and disposal. 2. Briefly stated, the respondents are engaged in importing various glasses and are filing necessary documents with Customs Authority including commercial invoices, bill of lading, etc. It has been alleged by the department that the transaction value declared by them is not correct and therefore, they have enhanced the declared value and demanded the differential duty. Admittedly, in this case, there is no speaking order passed by the Assessing Officer at the time of assessment. 3. Commissioner (Appeals) has examined these bills of entry as such and has primar....

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....he other hand, learned AR submits that the observation of the Commissioner (Appeals) as regards non-furnishing of details, etc., before revising the transaction value is factually not correct. The department had raised queries and in the said queries, certain contemporaneous prices were also indicated for doubting the correctness of the transaction value. He further submits that learned Advocate for the respondent is not denying the fact that they have not responded to those queries. Therefore, this is clearly factual error on part of the Commissioner (Appeals) to make such an observation. As regards non-issuance of speaking order, he submits that in the case of importer agreeing to the revised value, as proposed by the department, there is....