2024 (4) TMI 178

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..... - appellant waived the show cause notice as well as Personal Hearing - HELD THAT:- There is no detailed discussion as to how the enhancement has been arrived at by the assessing authority. For this reason we are of the considered view that the matter has to be remanded to the adjudicating authority for re-considering the assessment of the imported goods. The appellant is at liberty to furnish deta .....

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..... pellant is a related party transaction. The Department re-determined the value @ 764.37 per Kg. Against this the appellant filed appeal before the Commissioner (Appeals) who upheld the enhancement of value. Hence this appeal. 2. The Ld. Consultant Shri G. Shivakumar appeared and argued for the appellants. It is submitted that the original authority did not pass any speaking order. The authorities .....

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..... ar price and the relationship has not influenced the price. The appellant has paid duty under protest which has been noted in the impugned order. The authorities below ought not to have concluded that appellant has accepted the enhancement of value. The Ld. Consultant prayed that the appeal may be allowed. 3. The Ld. Authorized Representative Shri R. Raja Raman and Ms. Anandlakshmi Ganesh appeared .....

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