2015 (5) TMI 16

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....Singh : Revenue has filed this appeal against order in appeal dated 18.2.2014 in terms of which the Commissioner (Appeals) directed the original adjudicating authority (assessing officer) to issue a speaking order regarding the value adopted in respect of goods imported under Bill of Entry No. 2205629 dated 22.5.2013. The Revenue has filed appeal on the ground that the value was loaded by 20% aut....

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....the loading of value has been undertaken, because of an assessment order of SV issue at Mumbai. 5. Since the matter involves clarification regarding value adopted, in this case, the respondent and assessing officer is directed to issue a speaking order, regarding value adopted in this case, as per ratio of Section 17(5) of the Customs Act, 1962." As the value of the goods was loaded by 20%, the ....