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TMI Blog2015 (7) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods "appeared to be low". There is no basis as how the adjudicating authority found merit in the contentions of the Department and in any case he (i.e., the adjudicating authority) only stated that the value "appeared very low". We may mention here that this case has travelled upto Commissioner (Appeals) twice and even the second time, the adjudicating authority failed the requirement of passing a speaking order complying with the directions of the Commissioner (Appeals) contained in Order-in-Appeal dated 07.08.2008. In these circumstances, we are of the view that the impugned Order-in-Appeal (which contained detailed analysis as to why the Order-in- Original dated 28.07.2009 is not sustainable) suffers from no such infirmity as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s valid. 4. We have considered the contentions of both sides and perused the records. It is seen that the Commissioner (Appeals) vide his earlier order dated 07.08.2008 observed as under:- 4. I have gone through the case records. The Appellants were heard by my predecessor, but he did not pass any order. They were again heard on 6.8.2008 when they re-iterated the submissions as contained in their MOA. I have seen the relevant Bills of Entry against which the present appeals have been filed. It is a fact that no reasons are forthcoming as to why the value was enhanced. It is also not known from the relevant documents whether the consent of the Appellants was obtained to the said enhancement in declared value. As the enhancement in dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clude that assessment work has not been completed and to pass an order under these circumstances will amount to condoning the lapses on the part of assessing officer. In any case, where the declared value has been enhanced without the consent of the Appellant, the speaking order is a must. 7. In view of the above, the concerned assessing officers are directed to issue speaking orders within one month of the receipt of this order as the time prescribed under section 17(5) of the Customs Act, 1962 is already over. The aforesaid Order-in-Appeal dated 07.08.2008 was not appealed against by Revenue. In the wake of a clear recording of fact by Commissioner (Appeals) that there was no consent of the appellant for enhancement of value, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the declared assessable value has to be in conformity with Section 14 of the Customs Act, 1962, and rules made thereunder. The consent of the importer is meaningful, if the same has been obtained while enhancing the declared value by following legally permissible methods as per the relevant valuation rules. If the enhancement is arbitrary, then the consent of the importer on that enhancement, even in writing, is not legally sustainable, because, if the importer agrees to that then it will be only under pressure as no one would like the enhancement under the pleasant circumstances. Therefore, the enhancement of the declared value whether with or without the consent of the Appellants, has to be in accordance with the provisions of the V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to in the Order-in-Original (dated 28.07.2009). Further, the Order-in-Original mentioned that I find merit in the contentions of the Department that the value of the goods appeared to be low . There is no basis as how the adjudicating authority found merit in the contentions of the Department and in any case he (i.e., the adjudicating authority) only stated that the value appeared very low . We may mention here that this case has travelled upto Commissioner (Appeals) twice and even the second time, the adjudicating authority failed the requirement of passing a speaking order complying with the directions of the Commissioner (Appeals) contained in Order-in-Appeal dated 07.08.2008. In these circumstances, we are of the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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