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TMI Blog2008 (4) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri V.K. Agrawal, Advocate,for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the bench)]. -1. This is a departmental appeal against the order of the Commissioner (Appeals) dated 6-4-2005 by which the order of assessment enhancing the value of imported acrylic sheets from 250 US $ to 450 US $ was set aside. 2. We have heard both the sides. 3. The learned DR submits that the enhancement was ordered based on NIDB data relating to value of imports during the period from 1-1-2005 to 5-2- 2005 indicating the unit price in KG at about Rs. 20 per Kg. The data included prices of imports from the same country as that of the present consignment in dispute. He submits that the appellant agreed for the enha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de When the value declared by the importer is proposed to be enhanced by the assessing authority, the procedure to be followed should be consistent with the principles of natural justice as well as the provisions of the Customs Act and the Rules made there under. There are specific provisions for resorting to provisional assessment as well as for payment under protest. We are aware that the clearance of cargo by the Customs requires to be done speedily. This is specially true in respect of the clearance of Air cargo where the consignments come by air, paying heavy freight. Obviously, the consignments are imported by air when they are required urgently. Therefore, the assessing officers have time constraints. However, it is felt that the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken due care and caution in getting the relevant materials before passing the present order. He could have considered the option of remand with direction to the original authority to issue a speaking order. We hasten to add that the Commissioner (Appeals) has powers to accept or reject or modify the orders of the original authorities/assessing authorities. 8. In the present proceedings, we are mainly concerned with the manner in which the present order has been passed. It appears that the materials produced before us by the learned DR regarding the higher contemporaneous import price have not been considered by the Commissioner (Appeals). Under these circumstances, without expressing any opinion on the merits of the case, we deem it pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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