2009 (10) TMI 745

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....Advocate, for the Respondent. ORDER This appeal filed by the department is against the appellate Commissioner's order for acceptance of the declared assessable value. The Deputy Commissioner of Customs had directed 20% loading to the declared assessable value and recommended finalization of provisional assessments accordingly. All the bills of entry filed by the assessee (respondent) were, a....

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....puty Commissioner's order and allowed the assessee's appeal, with the result that the declared assessable value was liable to be accepted by the assessing authority in finalization of the provisional assessment. The only grievance raised by the appellant (Revenue) at this juncture is that the appellate authority chose to clear the way for acceptance of the declared value, without remanding the mat....

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....pting the declared values. The learned SDR further points out that the orders passed by the assessing authorities in the cases of the above three assessees have been accepted by the Department. We have also heard the learned counsel for the assessee, who has argued in support of the impugned order. 2. We find that, by the impugned order, the learned Commissioner (Appeals) allowed the assessee's....