Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 518 - AT - CustomsValuation - enhancement of value - Rule 12 of the Customs Valuation (Determination of Value of Imported Good) Rules, 2007 - Held that: - the ld. Commissioner (Appeals) has allowed the appeals of the respondent on the ground that no valid reasons were assigned by the assessing authority in rejecting the declared value furnished by the respondent herein. Further, he has also held that the order dated 30.09.2013 passed by the Commissioner (Appeals) has not been appealed against by Revenue and thus, has attained finality. Therefore, he held that as per the direction contained in the order dated 30.09.2013, the Department should have granted refund to the respondent. On going through the impugned order, the stand taken by the ld. Commissioner (Appeals) in allowing the appeal of the respondent is in confirmity with the statutory provisions - appeal dismissed - decided against Revenue.
|