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Issues:
Appeal against enhancement of assessable value of imported acrylic offcuts. Analysis: The appeal was filed against the Order-in-Appeal confirming the enhancement of the assessable value of acrylic offcuts imported. The appellant declared the value at U.S.$ 350 P.M.T., which was increased to U.S.$ 450 P.M.T. without any reason provided by the Assessing Authority. The appellant chose to clear the goods at the enhanced value to avoid demurrage charges and expenses. The Commissioner (Appeals) rejected the appeal stating that by accepting the loaded value, the appellant lost the right to challenge it later. The Commissioner also noted that the goods were being cleared at the loaded price by another company. Upon hearing both sides, the Tribunal agreed with the appellant's argument that clearing the goods at the enhanced value did not prevent them from challenging it through an appeal. The appellant was not provided with the Bill of Entry reflecting the contemporaneous import of the goods, depriving them of the opportunity to make representations. Therefore, the Tribunal set aside the impugned order and remanded the matter to the Adjudicating Authority for a fresh adjudication after providing a copy of the Bill of Entry relied upon by the Revenue and an opportunity for a hearing. In conclusion, the appeal was allowed by way of remand, emphasizing the importance of providing a reasonable opportunity for the appellant to present their case and challenge the assessable value of the imported goods.
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