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2015 (12) TMI 57 - CESTAT NEW DELHIReassessment of bill of entry - Valuation - Enhancement in value of goods - Held that:- Commissioner (Appeals) has not given any basis to arrive at the conclusion that the declared value is the correct and to that extent his direction to the assessing Officer to reassess the Bill of Entry by accepting the declared value is prima-facie a non-speaking one making it unsustainable. We accordingly order the Revenues stay application and stay operation of the impugned order-in-appeal with regard to its direction for reassessment of the Bill of Entry on the declared value. - Appeal disposed of.
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