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TMI Blog2017 (12) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Abhishek Jaju (Advocate) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.NOI-CUSTM-000-APP-1722 to 1726-16-17 dated 28.02.2017 passed by Commissioner (Appeals), Customs, Central Excise Appeal-II, Noida. 2. Brief facts of the case are that the respondent imported 10664 pieces of Mini Booster Pump 50GPD of Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.10.2016 was passed through Order-in-Original dated 23.12.2016. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). Commissioner (Appeals) disposed the said appeals through impugned Order-in-Appeal dated 28.02.2017. The learned Commissioner (Appeals) has stated that the respondent submitted that the Assessing Authority without giving reason chose to load the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish that there was undervaluation. He, therefore, rejected the enhanced value. Aggrieved by the said order Revenue is before this Tribunal. 3. Heard the learned AR who has reiterated the grounds of appeal stating that the Assessing Officer has correctly rejected the value declared in the Bill of entries for the goods having description Mini Booster Pump 50 GPD. 4. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that the Revenue's contention that enhancement of assessable value by the Assessing Officer was correct has not been supported by any evidence by Revenue. 5. Having considered the rival contentions and on perusal of record we do not find any merit in the grounds of appeal filed by Revenue. We find that the impugned Order-in-Appeal is reasonable and sustainable in law. We, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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