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TMI Blog2024 (11) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ls). It is noted that the queries raised by the department in relation to the impugned bills of entry as well as replies made thereto by the respondents are also not on record. Therefore, it is not possible to conclude as to what are the nature of replies and the grounds on which the department doubted the veracity of the declared transaction value and the defence taken by the respondents to justify the correctness of the transaction value. We find that the orders of the Commissioner (Appeals) are not speaking orders and it has not considered certain factual matrix which has got bearing on the outcome of this case. Therefore, the orders of the Commissioner (Appeals) are set aside and the matter is remanded back to the Original Assessing/Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such rejection. Further, he has observed that no contemporaneous value of the similar or identical goods imported during the same period was brought on record while rejecting the declared value. Further, he has observed that there is nothing on record to show that the respondent has accepted the increase in declared price as decided by the assessing officer and that no speaking order was issued for rejecting and increasing the transaction value. 4. The main grounds for filing the appeals by the department are that before enhancing the value, the concerned assessing officer had raised certain queries asking importer to explain as to why the declared transaction value should not be rejected and has also indicated certain contemporaneous p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has actually happened in this case and the same can be entertained by the Commissioner (Appeals). The Commissioner (Appeals) has allowed the appeals based on the bill of entry itself. Therefore, there was no need for issuing a speaking order in the facts of the case. 7. Heard both the sides and perused the records. 8. On going through the orders of the Commissioner (Appeals), we find that even though the respondents had pointed out certain reservations about contemporaneous prices relied upon by the department, the Commissioner (Appeals) has not analyzed or made any specific observation on the submissions made by the respondent before the Commissioner (Appeals). Further, it is noted that the queries raised by the department in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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