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Commissioner of Customs, Central Excise & Service Tax, Goa. Versus M/s. Best International

Valuation - Determination of transaction value - Held that:- issue that is raised in these appeals is regarding the valuation of the goods imported. The revenue authorities have rejected the transaction value as declared and sought to enhance the val .....

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2 - CESTAT MUMBAI]. On perusal of said order which was produced before us, we find it so and note that the matter is remanded back the lower authorities to consider the issue as per the directions given in final order [2015 (9) TMI 761 - CESTAT MUMBA .....

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Commr. (A.R.) For the Respondent : Shri D.H. Nadkarni, Advocate ORDER Per : M.V. Ravindran By this common order we dispose of the appeals filed by the revenue as well as the assessee against the impugned order numbers Commr/Adj/Cus-13/2013-14 dated 1 .....

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by this common order as these appeals are filed by the assessee. The assessee has also filed cross objections against the appeals filed by the revenue they are also disposed of by this common order. 2. Heard both sides and perused the records. On per .....

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