2005 (8) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of Commissioner (Appeals) who has set aside the order enhancing the declared value under Rule 5 of Customs Valuation Rules, 1988 relying upon a Bill of Entry filed seven days subsequent to the subject import and treating the same to be contemporaneous import. The Revenue has rais....