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TMI Blog2014 (2) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... as contended that inasmuch as the appellants cleared the goods on enhanced value, they were precluded from contesting the same - Held that:- The said circular itself makes it clear that proper officer is required to intimate in writing the grounds for enhancing the value and a reasonable opportunity is required to be given to the importer before the final decision is taken. It is only in those cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. We propose to dispose of the stay petition as also appeal by a common order as a short issue is involved. 2. As per facts on record, the respondents filed thirteen Bills of Entry on various dates for the clearance of Ferrite magnet Ferrite magnet rings declaring the value based upon the invoices raised by the supplier. The assessing authority did not agree with the declared value and enhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable opportunity of being heard, before taking a final decision. However, it may not be necessary to issue speaking orders in all such cases where enhancement of value has been resorted to with the consent of the importers Accordingly the Revenue has contended that inasmuch as the appellants cleared the goods on enhanced value, they were precluded from contesting the same. 5. We howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue s appeal. 6. Inasmuch as the Commissioner (Appeals) has remanded the matter to the original adjudicating authority for deciding the assessable value of the imported goods, by following the principles of natural justice, we upheld the impugned order and direct the original adjudicating authority to do the needful. 7. Stay petition as also appeal gets disposed of in the above manner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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