9911796707
TMI Blog2002 (7) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : K.K. Bhatia, Member (T)]. The appellant imported a consignment of electronic component consisting of transistors and filter. The appellant filed a Bill of Entry dated 30-11-2000 in the Air Cargo, New Delhi for the clearance of the imported goods. He declared the assessable value of the goods at Rs. 2,15,562/-. On examination, the Customs Authorities felt that the value of the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant waived the show cause notice and at his request the goods were ordered to be released provisionally by the Commissioner on cash deposit of Rs. 5 lakh. The Customs Authorities further made enquiries regarding the nature of the filter imported by the appellant with M/s. ITI Limited and M/s. Samsung India Electronics Limited both of whom opined that the use of imported filter was both for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 lakh on the party under Section 112 of Customs Act, 1962. 2. This is an appeal against the impugned order of the Commissioner of Customs. We have heard Ms. Kamini Arora, Advocate for the appellant and Shri P.K. Jain, SDR for the respondents. The ld. Counsel for the appellant is contesting the value placed by the Commissioner on the transistors and filters imported by the appellant on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, submits that the appellant had waived the show cause notice before the original authority and he was also shown the copies of Bills of Entry referred to in the Order-in-Original. It is further contended that the appellant never contested the allegation leveled against him and he only requested that since he was incurring demurrage on the goods the same may be released as early as possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te stage. We therefore set aside the impugned order of the Commissioner of Customs and remand the matter to him for de novo consideration. The appellant shall file a written submissions with the Commissioner of Customs within 15 days of the date of receipt of this order and thereafter the Commissioner shall afford them a reasonable opportunity of hearing before passing an order afresh. 3. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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