2015 (12) TMI 57

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.... Revenue has filed stay application alongwith appeal against Order-in-appeal No. 147-164/SVS/GGN/2014 dated 24.03.2014 which set aside the assessment and directed the adjudicating authority to reassess the Bill of Entry accepting the declared value. The Revenue has contended that while the Commissioner (Appeals) may justifiably not have found the enhancement of value by the Assessing Officer acce....