2011 (1) TMI 370

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..... ow cannot challenge the impugned order on the ground that no reasons given for the said loading - Decided against the assessee - C/260/2007 - C/20/2011(PB) - Dated:- 13-1-2011 - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri Prem Ranjan, Advocate, for the Appellant. Shri B.L. Soni, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The impugne .....

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..... d 5-12-2003, there are specific remarks of the Customs House Agent stating that Value loading accepted on behalf of the importer . There is nothing on record of any disagreement shown by the appellants in respect of the above imports. The appellants neither made a demand for a speaking order against the orders of assessment at any point of time nor the duty was paid under protest. The Assistant C .....

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..... t and is made as per the information/data available with the Customs at the port of import. The declared price can be changed and if required speaking orders can be issued. 2. It stands clearly mentioned in the above para that the appellants accepted the value loading by the Revenue. It was in these circumstances no detailed order was passed by the Adjudicating Authority, the importer having ac .....

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