2010 (3) TMI 663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Judgment] - The petitioner firm had imported fast moving consumer goods through Cochin Port and tiled bill of entry No. 259811 dated 18-12-2009. At the time when the Bill of Entry was issued the petitioner submitted invoice issued by overseas supplier showing value of the goods as Rs. 3,27,178/-. Ac cording to the petitioner without any reason, respondent adopted higher value of Rs. 37,70,6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. It is submitted by the learned Standing Counsel that even the bill of entry is appealable and therefore the petitioner has to file an appeal in the matter. Reliance is placed on decisions of the Appellate Tribunal in Max India Ltd. v. Commissioner of Customs (ICD New Delhi - 2005 (192) E.L.T. 246, Ashoosons v. Commissioner of Customs, New Delhi -2009 (239) E.L.T. 107 and State of Goa v. Leuk....