TMI Blog2018 (5) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... ench by the Revenue, the appeal could not be taken as for final hearing. The bank guarantee shall be reduced to ₹ 20.00 Lakhs for Bill of Entry No. 3033470 and ₹ 15.00 Lakhs for Bill of Entry No. 3081944. The Bonds shall be executed for on the full value of the goods. The goods in question shall be released accordingly - appeal allowed. - Customs Appeal No. C/76281/2018 - FO/76077/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anced without providing them the basis on which such enhancement has been done by the adjudicating authority. In the instant case, the value declared was enhanced on the basis of NIDB data obtained from DGOV and they did not dispute it. In the meanwhile the consignment was inspected by the DRI on the specific information that the imported goods value needs to be further enhanced to the extent of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us, we are of the view that unless and until the evidence of the estimated price per piece is submitted to the importer or before the Bench by the Revenue, the appeal could not be taken as for final hearing. 8. The prayer of the appellant is to allow the provisional release of goods and to reduce the bank guarantee bond by the Commissioner. We, therefore, order that bank guarantee shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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