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TMI Blog2007 (12) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... leared the consignment pursuant to letter 17-7-2006 and subject to what is set out therein. The same was accepted by the Assessing Officer. The relevant portion of the letter reads as under. "However, due to the urgency of this consignment we would like to pay the duty along with interest of Rs. 32,31,892/- as agreed. You are requested to kindly issue a speaking order for the same and allow the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification, the following sentence would be relevant. "At the request of the importer, the proper officer is required to intimate in writing, the grounds for doubting the truth of accuracy of the declared value and provide a reasonable opportunity of being heard, before taking a final decision." 6. We have heard the learned counsel for the parties. In our opinion. the order of Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the value of the goods and that the goods are exempted. 7. In the light of the above, in our opinion, ends of justice would be met if the petition is disposed of by passing the following order. ORDER The order of Assessment Officer is set aside and consequently also the order rejecting the petitioner's claim for refund. The Assessing Officer is directed to pass a fresh order on the Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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