9911796707
TMI Blog2013 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... er notice to the respondent before finalizing the assessment and enhancing the value. The Revenue had no objection for early disposal of the case - the Revenue was directed to issue notice within one month from the date of communication of this order and the respondent was directed to file a reply to the said notice within a fortnight period from the receipt of the said notice - The adjudicating authority should take all steps so as to complete the entire adjudication proceeding after receipt of the reply from the Respondent and preferably within three months from the date of communication of this order - Needless to say that reasonable opportunity of hearing be given to the respondent before finalization of the case - Both sides were at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the said data, the assessment has been finalized by revising the value and the differential duty has been demanded under the provisions of Customs Act, 1962. He has fairly conceded that no notice was issued to the Appellant before finalizing the provisional assessment effecting enhancement of value and consequent demand. 3. Ld. Advocate for the Respondent has submitted that they were not put to any notice and the assessable value has been revised unilaterally by the adjudicating authority on the DGOV data. His grievance is that the data on contemporaneous import or any other data relevant for revising the assessable value, has not been considered. In these circumstances, the order of the adjudicating authority is bad in law and rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value; also, we do not find justification in Ld. Commr. (Appeals) order in accepting the declared value in the bills of entry when no other data except the DGOV guidelines were considered by the adjudicating authority. In these circumstances, in the interest of justice, it would be appropriate to remand the matter to the adjudicating authority for deciding the issue afresh. Both sides have agreed that the adjudicating authority should issue a proper notice to the respondent before finalizing the assessment and enhancing the value. The Ld. Advocate for the respondent submitted that that they have already deposited Rupees Six Lakhs being insisted by the Department in addition to the amount already paid as duty while clearing the goods pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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