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2015 (10) TMI 545
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....dira Sisupal, AC (AR) Per R. Periasami The appellants have filed appeal against the impugned order dated 31.10.2014 passed by Commissioner (Appeals). 2. The brief facts of the case are that the appellants being an EOU imported machineries under Invoice No. DS-E0501 dated 16.5.2006. The value has been declared as USD 98900 and the goods were cleared as per the procurement certificate dated....
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....waived the predeposit and remanded the case to the Commissioner (Appeals) to decide the case on merit. The Commissioner (Appeals) in his impugned denovo order rejected the appeal and upheld the order of the adjudicating authority. 3. Heard both sides. 4. The learned counsel submits that initially they obtained the procurement certificate for the jurisdictional authorities for import of said ....
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....ndment of invoice under section 149. 5. On the other hand, the learned AR reiterated the findings of the Commissioner (Appeals) and submits that demand has been rightly confirmed as they have mis-declared the value and at the time of import there was no procurement certificate obtained for the enhanced value and they have not complied with the notification. 6. After hearing both sides and on....