2015 (3) TMI 417

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....SEL FOR THE RESPONDENT : SHRI RAMESH PATODIA, CA ASSISTED BY SHRI MUKESH LADDHA, CA JUDGEMENT Per Dr. D.M. Misra; These nineteen Appeals are filed by the Revenue against Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals being common, are taken up together for disposal. 2. Ld. Special Counsel, Shri A.K.Das appearing for th....

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....ht' basis for the period after 13.06.2008. He submits that the said issue has been decided by this Tribunal in favour of Assessee/Respondent, vide Order No.FO/A/75192-75217/2014 dated 30.04.2014. 2.2. On the third issue, the ld. Special Counsel submitted that it relates to determination of assessable value adopting the transaction value or on the basis of Bench-Marked Price published by the Chi....

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....re Fines, and observed that for the period after 01.01.2009, the said goods be assessed to duty adopting the FOB Price, vide Order No. FO/A/71188-71218/2013 dt.12.12.2013 and later followed in the appellants case vide Order No. FO/A/75218-75246/2014 dated 30.04.2014. Following the same, the said issue is decided in favour of the Revenue and against the Respondent. 5. We find that the assessmen....