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TMI Blog2022 (6) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Firstly, the Adjudicating Authority has not passed the speaking order either on the acceptance letter of the appellant and the enhancement of value. It is also not clear whether the assessing authority has relied upon any contemporaneous import price data. On the issue that whether the assessee is entitled to challenge the assessment after giving acceptance letter of enhanced value, there are contrary judgments. The Adjudicating Authority had no occasion to consider all these judgments as he has not passed any speaking order. Moreover, there is no contemporaneous data provided to the appellant for enhancement of value which amounts to clear violation of principles of natural justice. The matter should be remitted back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated price. The guidelines issued by DGoV with regard to caution while assessing scrap also states that the Customs Act and Valuation Rules are to be followed and guidelines are merely to be cautious while assessing the goods. The assessing authority did not agree to accept the transaction value and therefore the appellant had no choice but to pay the duty as per the enhanced value and cleared the goods. Being aggrieved by the assessment of bills of entry the appeals were filed before the Commissioner (Appeals) who after calling explanation from the assessing officer rejected the transaction value upholding the enhanced value, on the ground that the appellant have accepted the enhanced value, they did not have locus standi to challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... co Casting Limited vs. CC, Ludhiana - 2018 (364) ELT 1084 (Tri.) (i) Varsha Plastic Pvt. Ltd. vs. Union of India - 2009 (235) ELT 193 (SC) (j) Life Style International Pvt. Limited vs. UOI 2011 (271) ELT 190 (Bom.) (k) Royal Oil Field Pvt. Ltd. vs. CC, Nehva Sheva - 2005 (180) ELT 395 (Tri) (l) Jindal Strips Ltd. vs. Commissioner of Customs -2001(133)ELT 570) (Tri.) (m) Drunkey Exports P Ltd. vs. CC - 2004 (165) ELT 417 (n) GKN Sinter Metals Ltd. vs. CC, Pune -in 2008 (232) ELT 692 (Tri. Mum.) (o) CC, New Delhi vs. Prabhu Dayal Premchand - 2010 (253) ELT 353 (SC). (p) S.K. Dhawan vs. Comm. of Customs (Import) Mumbai -2016 (344) ELT 436 (Tri. Mumbai) (q) Stovec Industries Ltd. vs. CC, Nhava Sheva - 2005 (186) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Moreover, there is no contemporaneous data provided to the appellant for enhancement of value which amounts to clear violation of principles of natural justice. 5. We are therefore of the view that the matter should be remitted back to the assessing officer who shall consider the representation to be given by the appellant on all the issues and thereafter, he shall pass a speaking order. Needless to say that he will consider all the judgments on all the issues raised by the appellant before this Tribunal. Accordingly, the appeals are allowed by way of remand to the assessing officer/ Adjudicating Authority for passing a detailed speaking order within a period of two months from the date of this order. (Pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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