2006 (1) TMI 284

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..... The appellant imported a consignment of Porcelain Ware (Vase, bowl, lion, flower pot etc.) valued at US$ 3300 from China and filed Bill of Entry at ICD, Tughlakabad, New Delhi for its clearance. Without assigning any reason, the Customs authorities doubled the value of the consignment and assessed it to custom duty. Appellant cleared the consignment after payment of duty at the enhanced value and .....

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..... essee but a case of clearing the goods merely to avoid demurrage and other losses. The Counsel also submits that it is well-settled that orders of assessment are amenable to challenge in appeal and the appeal does not become non-maintainable merely for the reason that the goods have been cleared by the appellant upon payment of duty. 3. We have heard both sides and perused the record. Learned D. .....

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..... bound to go into the merits of the action of the lower authority and pass reasoned order. In the present case, since reasons are not to be found in the record at all, the order of enhancement can only be treated as passed without any basis. As already noted, such an order cannot be sustained. 5. In view of what is stated above, the impugned order is set aside and the appeal is allowed with conse .....

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