9911796707
TMI Blog2009 (10) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... mon impugned Order dated 11-4-2005 20-4-2005 passed by the Commissioner of Customs (Port), Kolkata. 2. Relevant facts in brief are that the Appellants imported 3 consignments of Xmas Lights and filed bills of entry for clearance of the same. The first consignment was cleared after nominal increase of the declared assessable value, by the Customs Authorities. The other two consignments were sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the prices declared by them and sought refund of the excess duty paid. The Appellants were heard in person on 23-2-2005. The Commissioner finalized the assessment, confirmed the differential duty amounting to Rs. 5,09,851.00 which already stood paid by them. As the goods were already released, he held that the goods were liable for confiscation, and imposed penalty of Rs. 5.00 lakhs each on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s enhancement of prices which were accepted by the Appellants, there was no justification for subsequent enhancement that too without disclosing the basis for such enhancement. 4. Learned S.D.R. submits that the Appellants have clearly admitted the enhancement of the assessable value. They have also waived the issuance of written show cause notice and they also paid duty on the enhanced prices, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Advocate that after the provisional assessment was made, no statement was recorded from them disclosing the outcome of any enquiry. It was also his contention that the payment of duty based on the second enhancement was without prejudice to their rights. These submissions are relevant and require to be taken into consideration. It is seen that even after the second enhancement, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em it appropriate to set aside the impugned Order of the Commissioner and remand the matter to the Commissioner for fresh consideration after disclosing to them the materials collected in pursuance of the enquiry/investigation after resorting to the provisional assessment. The Commissioner shall decide the matter by taking into account the observations made by us as above, and after granting a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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