2009 (12) TMI 843

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..... or the Respondent. ORDER In all these three appeals, the issue involved relates to determination of assessable value in respect of the imports made through different Bills of Entry. The Respondents imported goods through three different invoices i.e. Invoice dated 7-9-2007 involved in Appeal case No. 237/07, Invoice dated 22-8-07 involved in Appeal case No. 238/07 and Invoice dated 24-8-07 invol .....

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..... clared, the assessable value was to be enhanced and that was done. But the learned Appellate Authority should not have allowed the appeals. 4. The respondent on the other hand, supports order of the learned first Appellate Authority. 5. We have extensively heard the matter to find out the very basis of questioning the valuation. In absence of show cause notice, no head or tail could be made out. .....

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