2015 (3) TMI 117

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..... Chandrasekharan: Revenue is aggrieved by the Order-in-Appeal NO. 787/(Gr. IV)/2012(JNCH)/IMP-652 dtd. 31/12/2012 passed by the Commissioner of Customs (Appeals), JNCH, Sheva, Mumbai-II. Vide the impugned order, the ld. appellate authority has directed that the order of assessment of the ld. assessing authority in respect of bill of entry no. 5899730 dated 2/2/2012 be modified and audit be conduct .....

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..... of at this stage. Therefore with the consent of the ld. A.R. for the Revenue we take up the appeal itself for consideration and disposal. 4.1 In the present case, the respondent M/s I-Tech Corporation imported HSS Drills 6840 Kgs, Taps 3000 Kgs, Rounds 1850 Kgs, Broaches 540 Kgs, Cutters HSS 300 kgs, Blades 70 kgs, and Tool Tips 1950 kgs and declared the transaction value as per the invoice. How .....

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..... ported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient in such manner as may be prescribed." 4.2 In the present case the fact on record is that no speaking order has been passed when the value was enhanced and assessment was finalized and therefore, provisions of Section 17(6) are clearly attracted. Therefore, we do not find any infirmity in .....

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