TMI Blog2018 (1) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... same had been added by the assessing officer. The appellant has also not filed the copy of the check list, filed along with the Bill of Entry to ascertain this aspect. Matter remanded for reexamination of the issue - appeal disposed off by way of remand. - C/148/2010 - 42350/2017 - Dated:- 4-10-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri G. Derrick Sam, Advocate, for the appellant Shri B. Balamurugan, AC (AR), for the respondent. ORDER Per: Bench The brief facts of the case are that M/s. Techno Doors Pvt. Ltd., the appellant herein have filed an appeal to the Commissioner (Appeals) against the assessment order in respect of Bill of Entry No.790870 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in the assessable value. On this basis only they had declared the freight as EUR 3900. Thus they are aggrieved by the addition of 6748.34 EUR by the department during the assessment of the Bill of Entry as miscellaneous charges. This being so, they are fully justified to file an appeal on merits before the Commissioner (Appeals) under Section 128 of the Act. iv) Hence, summarily rejection of the appeal by the Commissioner (Appeals) is not legally correct. 3. On the other hand, on behalf of the department, Ld. AR Shri B. Balamurugan, AC, submits that it is not clear from the appeal papers whether the miscellaneous charges of EUR 6748.34 had been declared by the appellants themselves while filing the Bill of Entry. The Bill of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scellaneous charges as EUR 6748.34 or whether the same had been added by the assessing officer. The appellant has also not filed the copy of the check list, filed along with the Bill of Entry to ascertain this aspect. 5.4 In the circumstances, we consider it appropriate to remand the matter back to the Commissioner (Appeals) to ascertain whether the Bill of Entry was indeed assessed based on higher freight amount adopted by the department as claimed by the Ld. Advocate, whether the miscellaneous charges were declared by the appellant or were otherwise added by the assessing officer in the course of assessment. In case there has been no modification of the declared values and freight amounts etc., declared by the appellants while filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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