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2018 (9) TMI 134 - CESTAT MUMBAIValuation of imported goods - hot rolled stainless steel - hot rolled stainless steel plates - enhancement of value set aside based on the inadequacy of the evidence - Held that:- It is evident that the dispute in bill of entry no. 786750/1.12.2009 is below the threshold prescribed for filing the appeal by Revenue. Considering the enhancement apparent in this bill of entry and its combined disposal by the first appellate authority, as well as authority competent to review the order of the first appellate authority, it would appear that the disputed amount in the second bill of entry is also not of a greater magnitude. Also, both the disputed amounts forming part of the single appeal were separately and severally less than the threshold. The appeal of Revenue dismissed for being not in accordance with the new litigation policy.
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