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TMI Blog2015 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... es 540 Kgs, Cutters HSS 300 kgs, Blades 70 kgs, and Tool Tips 1950 kgs and declared the transaction value as per the invoice. However, the assessing officer enhanced the transaction value by re-determining the same and duty was paid on the enhanced value. Aggrieved by the assessment order, the appellant filed an appeal before the lower appellant authority on the ground that the value was enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asekharan And Ramesh Nair,JJ. For the Appellant : Shri M S Reddy, Dy Commissioner (AR) For the Respondent : None ORDER Per: P R Chandrasekharan: Revenue is aggrieved by the Order-in-Appeal NO. 787/(Gr. IV)/2012(JNCH)/IMP-652 dtd. 31/12/2012 passed by the Commissioner of Customs (Appeals), JNCH, Sheva, Mumbai-II. Vide the impugned order, the ld. appellate authority has direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... memo. 3. None represented the respondent. 4. As the issue involved lies in a narrow compass, we are of the view that the appeal itself can be disposed of at this stage. Therefore with the consent of the ld. A.R. for the Revenue we take up the appeal itself for consideration and disposal. 4.1 In the present case, the respondent M/s I-Tech Corporation imported HSS Drills 6840 Kgs, Taps 3000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Where reassessment has not been done or a speaking order has not been passed on reassessment, the proper office may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient in such manner as may be prescribed. 4.2 In the present case the fact on record is that no speaking order has been passed whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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