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2016 (4) TMI 140 - AT - CustomsEnhancement of value of goods imported from US$ 4.22 per kg to 5.61 per kg - Deposition of duty collected on loaded value “under protest” - Held that:- the grounds of appeal is not controverting the factual findings. The findings of the first appellate authority are correct and having not issued a show-cause notice and followed the principal of natural justice, the assessment of Bill of Entry by loading the value is incorrect. Therefore, the impugned order is correct,legal and does not suffer from any infirmity. - Decided against the revenue
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