2013 (12) TMI 36

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....aurabh Kapur, Advocate, for the Respondent. ORDER All the appeals stands filed by the Revenue against the order of Commissioner (Appeals) vide, which he has set aside the order of enhancement of assessable value by the adjudicating authority. 2. After hearing both the sides, we find that the dispute relates to assessable value of flatbed knitting machine/crochet yarn machine imported by t....

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....e value was enhanced by Commissioner of Customs, Amritsar. As such by observing that there is no contemporaneous import of the goods and no dispute about the transaction value which stands approved by the Revenue's own chartered engineer, he set aside the order of enhancement and allowed the appeals. Hence the present appeals by the Revenue. 4. The contention of the ld. DR is that the respon....

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....ppeal, the duty was paid under protest. In any case, the importers having filed the appeal against the said order, it has to be held that they were not in consent with the said order and have challenged the same. As regards the merits, he submits that the Revenue's own chartered engineer has accepted the transaction value and the bill of entry referred to by the lower authorities was a provisio....