2017 (3) TMI 1016

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..... the reasons/provisions of the Customs Act to the assessee-Respondent under which the transaction value declared by them was rejected - enhancement of value not correct - appeal dismissed - decided against Revenue. - Customs Appeal No. 52187 of 2016 - FINAL ORDER NO. 50718/2017 - Dated:- 9-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) For the Appell .....

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..... said bill of entries by declariang the value as per import invoice @ 825 USD per MT. However, the declared value of impugned goods was enhanced from 825 USD per MT to 1100 USD per MT by the assessing authority. By the impugned order, the enhancement is set aside by the Commissioner (Appeals). Being aggrieved, the Department has filed the present appeal. 4. With this background, we have heard Sh .....

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