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TMI Blog2016 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... hority acts, and his undated order comes for judicial review, it is difficult to appreciate the very existence of the impugned order itself as to whether that has seen the light of the day. Therefore, The order of learned Commissioner (Appeals) has no existence in law and accordingly, the remarks made by appellate Commissioner shall also have no legs to stand. As the adjudicating authority summarily disposed of the proceeding without a speaking order, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of hearing and shall pass a reasoned and speaking order considering defence plea as well as evidence if any led by the importer. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed value was enhanced without passing any speaking order. So also without following Rule 12 of the Customs Valuation Rules, 2007, value of the imported goods was enhanced by the adjudicating authority which was uncalled for. According to him, that made the revaluation of import illegal, null and void ab initio and there was no mis-declaration of value on the part of the importer. Rather importer had given protest letter against rejection of the declared value and enhancement. 4.1 Learned AR appearing on behalf of Revenue submitted a date chart as under stating the manner how the matter was dealt at the port of discharge and pleaded that there was no delay at all made by customs authority at any stage. Appeal No. C/41062/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared value. Rather he should have remanded the appeal before him when he found that adjudication was not made in accordance with law and direction ought to have been given for passing appropriate order. He having power only to confirm, modify, annul, reduce or enhance the adjudication, there is no power vested on him to pass order in any administrative capacity issuing administrative directions beyond his jurisdiction. The derogatory remarks made by him in the appellate order as to the delay if any made in clearance was uncalled for and that too without having regard to the material facts of the case and circumstances. Conduct of appellant to make mis-declaration of the value of the imports was ignored by learned Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) as under:- 9. Perusal of the content of the order sheet as above indicates that there was noting on 22.12.2014 for fixation of hearing on 23.12.2014. But no such hearing was granted on that date i.e. 23.12.2014 in absence of any recorded action by the Commissioner (Appeals). A sheet showing grant of hearing on 24.12.2014 without any authentication by signature of Commissioner (Appeals) appears on record. One day before the hearing fixed on 23.12.2014 record was submitted to Commissioner (Appeals) by one ADO under his signature on the order sheet. Fair copies of Order-in-Appeal was put up to Commissioner (Appeals) on 21.1.2015 for signature and approval of Commissioner (Appeals). There is no signature of Commissioner (Appeals) on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of the proceeding without a speaking order. Therefore, he is directed to issue appropriate notice to the importer clearly bringing out allegations if any for the defence of the later and granting reasonable opportunity of hearing shall pass a reasoned and speaking order considering defence plea as well as evidence if any led by the importer. 14. Before parting with this order, it is necessary to inform the Central Board of Excise Customs (CBE C) that appropriate guideline may be issued to the quasi Judicial Authorities in administrative justice system to discharge their duties publicly keeping in view the spirit of the ratio laid down by Apex Court in the case of Gordhandas Bhanji (supra) and in accordance with law. Also the manner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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