2007 (12) TMI 225

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....ievance of the petitioner that he had cleared the consignment pursuant to letter 17-7-2006 and subject to what is set out therein. The same was accepted by the Assessing Officer. The relevant portion of the letter reads as under. "However, due to the urgency of this consignment we would like to pay the duty along with interest of Rs. 32,31,892/- as agreed. You are requested to kindly issue a sp....

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....ng order. However, a reading of Paragraph-2 of the said notification, the following sentence would be relevant. "At the request of the importer, the proper officer is required to intimate in writing, the grounds for doubting the truth of accuracy of the declared value and provide a reasonable opportunity of being heard, before taking a final decision." 6. We have heard the learned counsel fo....