2012 (5) TMI 521

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.... None, for the Respondent. [Order per : Mathew John, Member (T)]. - The Respondents imported old and used CPU, monitors and power supply system of computers and filed Bill of Entry No. 468583 dated 17-4-2007 in ICD, Tughlakabad. At the time of assessment of the Bill of Entry, the Customs held that these were prohibited goods and liable for confiscation under Section 111(d) of the Customs Ac....

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....ommissioner (Appeals) has passed order against adjudication orders passed by the Commissioner of Customs and for that reason impugned order is not legally sustainable. Revenue also contests that there were contemporaneous imports of identical goods at much higher prices and that is a good reason for rejecting the transaction value as decided by the Calcutta High Court in the case of Atma Ram Agarw....

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....and penalty for contravention of import policy has been placed before us. The Respondents went in appeal to the Commissioner (Appeals) only in respect of the increase in value ordered by the assessing officer and such order was passed on the Bill of Entry. It has been held by the Courts that an assessment order on the Bill of Entry is itself an appealable order and it is such enhancement in value ....