2018 (1) TMI 1541

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..... 501/2018
Customs
Mrs. Archana Wadhwa, Member (Judicial) AND Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Ms. Stuti Saggi For the Respondent : Shri Mohd Altaf (Asstt. Commr.) AR & Shri Pawan Kumar Singh (Supdt.) AR ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both .....

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..... s considered the identical issue and has held as under:- "Having considered the rival contentions and on perusal of record, we find that the Original Authority was directed by the Hon'ble High Court to pass speaking order on the enhancement of assessable value. We find that the Original Authority in its Order-in-Original dated 25/03/2015 has passed comments on the grounds of writ petition and d .....

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..... ppeals being decided and we restore the assessable value as declared by the appellant in said Bills of Entry. In result, we set aside all the impugned Orders-in-Appeal and allow all the appeals. The appellant shall be entitled for consequential relief, if any, in accordance with law." 4. Inasmuch as the issue stands decided in favour of the appellant by above referred decision of the Tribunal, .....

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