2012 (6) TMI 77

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....BORTY, AR (ASSTT. COMMR), FOR THE REVENUE.   Per Shri S.K.Gaule   Heard both sides.   2. The Appellant filed the Appeal against the Order-in-Appeal No. Kol/Cus/CKP/25/2011 dated 28.01.2011 passed by Commissioner of Customs (Appeals), Kolkata, whereby the learned Commissioner(Appeals) upheld the lower Adjudicating Authority s Order and rejected the Appeal filed by the Appell....

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....   4. The contention of the Appellant is that the learned Commissioner has not taken into consideration of the lower assessable value of the contemporaneous import of the similar goods only on the ground that the Appellant have not produced any bill of entry in support of their contention. The contention of the Appellant is that the learned Commissioner (Appeals) has erred in holding that ....

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....t is that regarding semi-finished or finished glass beads, what the learned Commissioner (Appeals) found is that in the invoice, the goods were not described as semi-finished but described as glass beads.   6. We have considered the submissions of both sides and perused the records. We find that the Commissioner (Appeals) has rejected the Appeal filed by the Appellant on the ground that th....