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TMI Blog2015 (1) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv For the Respondent : Shri Ahibaran, Additional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petitions are directed against Order-in-Appeal No: 354 & 355 (GR.V)/2013 (JNCH)/IMP-278 & 279 dated 04/04/2013 passed by the Commissioner of Customs (Appeals), Mumbai - II. 2. Vide the said order, the lower appellate authority has dismissed the appeals field by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without hearing the appellant and it was an ex-parte order and none of the submissions made by the appellants in their appeal memorandum has been considered while disposing of the stay petition. The present case involves allegation of undervaluation of tools imported by the appellant from Singapore. The charge of the Revenue is that, when compared with the price of identical/similar goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t remittance to the supplier in Singapore. Therefore, it is pleaded that the dismissal of appeals by the lower appellate authority is not sustainable in law. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the charges made in the show cause notice and the findings of the adjudicating authority. He submits that there is a solid basis for enhancement of value by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a narrow compass, we are of the considered view that the appeal itself can be disposed of at this stage and with the consent of both the sides we take up the appeal. 5.1 Neither in the interim order nor in the final order passed by the lower appellate authority, there is any finding or reasoning given as to why the appellant was directed to make a pre-deposit of Rs. 5 lakhs by the proprietor an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces available on record and also after considering the submissions made by the appellant in respect of their claim that they have not mis-declared the value. Needless to say that the appellant should be given a reasonable opportunity of being heard in the matter. Since we are remanding the matter, it will not be appropriate at this stage to order any pre-deposit. 6. The appeal and stay petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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