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TMI Blog2011 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... that the department had also not adduced any documentary evidence justifying enhancement of the value of the goods - The ld.JDR submits that the order passed by the learned Commissioner (Appeals) is not a speaking order and further that the correct Valuation Rule was not invoked in this case - The rule further provides that if the assessing authority seeks to reject the declared value and to proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal disposal of the appeal without prejudice to the respondent. Accordingly, after dismissing the stay application, we take up the Revenue s appeal for final disposal. 2. The respondent filed Bill of Entry No. 719393 dated 17.12.08 for clearance of a consignment of Webbing Slings and Chain Blocks of various specifications imported from China. The Bill of Entry was assessed by the Appraising Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority, therefore, set aside the assessment and directed the lower authority to accept the declared transaction value. The Revenue is in appeal against the appellate Commissioner s order. 3. The ld.JDR submits that the order passed by the learned Commissioner (Appeals) is not a speaking order and further that the correct Valuation Rule was not invoked in this case. In this context, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of what was considered to be contemporaneous imports covered by a few Bills of Entry. Before doing so, no opportunity was given to the assessee to adduce evidence in support of the value declared by them, nor any reason for doubting the accuracy or truth of such value divulged to the assessee. Therefore, we are unable to find fault with the Commissioner(Appeals) when he finds denial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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