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TMI Blog2011 (4) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment enhancing the prices are set aside and the matter remanded to the original authority for issue of speaking orders after disclosing the evidence for proposed enhancement and after hearing the appellants. - 382 of 2007, 393-395 of 2007, 507-511 of 2007, 632 of 2007 - - - Dated:- 20-4-2011 - Mrs.Archana Wadhawa, Mr.M.Veeraiyan, JJ. Present for the Appellant: Shri H.S.Mew, Advocate Present for the Respondent: Shri Amrish Jain, SDR PER: M.VEERAIYAN These ten appeals by the same appellants arise out of common order of the Commissioner (Appeals) no. 51-60CUS/APPL/LDH/2007 dt.9.4.07. 2. Heard both sides. 3. The relevant facts in brief are that the appellants imported 10 consignments of mixed fatty acid, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals) indicate the basis for rejecting the declared value. The evidence relating to contemporaneous import prices are also not indicated. It is not the case where the appellants have consented for enhancement of the prices based on higher contemporaneous import prices. The records indicate that the appellants have paid duty under protest and in some cases sought for issue of speaking orders. In this regard, letter dt.3.2.07 issued by the appellant to the AC of customs in connection with import under bills of entry No. 359 dt.1.2.07 reads as follows: We have filed subject Bill of Entry for assessment of duty and had declared genuine purchase price for the same in the B/E for assessment. You have rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills of Entry, it is seen that the declared value was rejected and the transaction value was enhanced by the assessing authority without citing any reason or furnishing any evidence of any contemporaneous import of higher prices of similar goods having same qualities and comparable parameters, on the basis these Bills of Entry were assessed. The appellant has accepted the enhanced value but paid the duty under protest. The appellant has sought enhancement of declared value may be set aside and assessment may be done at the transaction value as declared in the invoices. In other words, these appeals are for refund of the excess duty paid. However, they have not submitted any evidence that they have not charged this additional duty paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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