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TMI Blog2016 (3) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... contain all the relevant details as per the C.B.E. & C. circular but for the same it did not issued show cause notice to the respondent - Held that:- any enhancement of value will be to the disadvantage of the respondent who was never given a show cause notice regarding valuation in the first place. In the absence of show cause notice it is not possible to dispute at a later stage that the valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-CU(DB) - Dated:- 5-8-2015 - Shri R.K. Singh, Member (T) and Ms. Sulekha Beevi C.S., Member (J) Shri B.B. Sharma, DR, for the Appellant. None, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed by Revenue against Order-in-Appeal Nos. 15 16/Cus/App/DLH-IV/2009, dated 11-8-2009 which upheld the order-in-original dated 6-3-2009 except th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) it is recorded that as regards valuation of the goods under import, the value proposed by the Chartered Engineer in his certificate dated 27-1-2009 appeared to be fair and having thus observed the primary adjudicating authority adopted the value for the purpose of assessment. Vide the impugned order, the Commissioner (Appeals) found that the basis of valuation was acceptable and therefore, rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the primary adjudicating authority as upheld by the Commissioner (Appeals) is incorrect particularly when the basis of valuation is not arbitrary or unreasonable. In the absence of the Chartered Engineer s certificate in the prescribed format, valuation was made on the basis of material available. As regards the contention that no opportunity of hearing was given to Revenue by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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