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C.C., New Delhi Versus M/s. M.K. Impex

2017 (10) TMI 518 - CESTAT NEW DELHI

Valuation - enhancement of value - Rule 12 of the Customs Valuation (Determination of Value of Imported Good) Rules, 2007 - Held that: - the ld. Commissioner (Appeals) has allowed the appeals of the respondent on the ground that no valid reasons were .....

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has attained finality. Therefore, he held that as per the direction contained in the order dated 30.09.2013, the Department should have granted refund to the respondent. On going through the impugned order, the stand taken by the ld. Commissioner (A .....

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dicial) And Mr. V. Padmanabhan, Member (Technical) Ms. Yogesh Agarwal, DR for the Appellant Mr. A.K. Prasad & Surbhi Sinha, (Advocates) for the Respondent ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 03.06.2016 pa .....

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of Entry, declaring the price of such imported goods at 0.03 USD per stem. The assessing officer discarded the transaction value and enhanced the value to 0.07 USD. The respondent discharged the duty liability on the enhanced value. Against assessmen .....

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ilure to issue a speaking order within 15 days, the respondent can seek consequential relief by way of refund as per law. Since the respondent did not receive the speaking order from the assessing authority, had filed refund claim on 18.11.2013. The .....

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r stem under Rule 4 ibid. Further, the Assistant Commissioner (Refund), vide order dated 27.08.2015 has rejected the refund claim for ₹ 12, 99,679/- filed by the respondent. Feeling aggrieved with both the said adjudication orders, the responde .....

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. Heard both sides and perused the case records. 4. We find that the ld. Commissioner (Appeals) has allowed the appeals of the respondent on the ground that no valid reasons were assigned by the assessing authority in rejecting the declared value fur .....

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