2011 (1) TMI 370

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : Archana Wadhwa, Member (J)]. - The impugned order passed by Commissioner (Appeals) has upheld the order of the lower authorities vide which the value of imported bathroom fittings, shower panels and bath tubs etc. shall enhanced by him. The upholding of the impugned order of the lower authorities by Commissioner (Appeals) is on a short ground that the appellants have, in writing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oint of time nor the duty was paid under protest. The Assistant Commissioner of Customs, ICD, Ballabgarh vide his letter C. No. VIII (ICD FBD)/6/Misc/Commr (Appls)/594/2006/151 dated 16-1-2007 has informed that an oral market enquiry was conducted alongwith the CHA (Customs House Agent) and the value loading was accepted by the representative of the importer in all the cases. The fact of enhanceme....