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TMI Blog2008 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... er accepted to enhancement & they paid duty only to avoid demurrage charges – In the absence of acceptance, speaking orders specifying the grounds should have been issued – commissioner order is correct – dept. appeal rejected - C/322/2005 - C/101/2008-(PB), - Dated:- 10-4-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (T) Mr. B.K. Singh, DR, for the Appellant Mr. V.K. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally permissible steps were followed in enhancing the assessable value and accordingly held that the assessment orders enhancing the assessable value were not legal and proper. 3. Learned DR submits that the enhancement of the value was based on NIDB data reflecting the contemporaneous import at higher prices. The respondent accepted the enhancement of assessable value and paid the duty accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the bill of entries and the endoresments relating to examination and enhancement of the value. We find that in the case of bill of entry No. 387940 dated 01.11.2004, the declared value of US$ .32 was enhanced to US$ 0.448 per meter. Subsequently in respect of bill of entry No. 389742 enhancement has been made from 030 US$ to 0.448 stating that the party has already imported the same item v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or enhancement and seeking acceptance of the same from the respondent. In none of the bill of entries we find any endorsement to the fact that the respondent or the representative have accepted such enhancement. In the absence of acceptance, speaking orders specifying the grounds should have been issued. 6. Under these circumstances, we do not find any valid grounds to interfere with the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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