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TMI Blog2017 (3) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... rection to give opportunity of presenting the case to the appellant and pass reasoned order for coming to the conclusion for passing a particular order - appeal allowed by way of remand. - C/53574/2014-CU[SM] - A/70143/2017-SM[BR] - Dated:- 20-1-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Akarsh Gare, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (A.R), fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nhanced value and preferred appeal before Commissioner (Appeals). The appellant contended before the Id. Commissioner (Appeals) that the said enhancement was not in agreement with provisions of Section 14 of Customs Act, 1962 and also the Assessing Authority did not give any reasons for enhancement of value declared by them in the said Bills of Entry. Further, they contended that that Original Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e passing of the said impugned Order-in Appeal. 4. Heard the Id. Counsel for the appellant who has contended that the Original Authority has not passed any speaking order, did not give opportunity to the appellant to present their case before enhancing the value and therefore the order passed by the Original Authority is not tenable in law and now the Order-in-Original has merged with Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the copy of this order to the Original Assessing Authority within 30 days after receipt of copy of this order. The Original Assessing Authority shall give opportunity of presenting the case to the appellant within 30 days from the date on which copy of this order is presented by the appellant in the office of Original Assessing Authority. Thereafter, within 30 days the Original Assessing Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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