2016 (3) TMI 187

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....e G. Raghuram, President And Hon'ble Mr. R.K. Singh, Technical Member For the Appellants : Shri R. Muralidharan, Consultant with Shri Dheeraj Srivastava, Advocate For the Respondent : Shri Amresh Jain, A.R ORDER Per Justice G. Raghuram Heard Shri R. Muralidharan, ld. Consultant for the appellant and Shri Amresh Jain, ld. A.R. for respondent/Revenue. 2. These appeals are preferred....

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....d 4.11.2013 and in terms of the SVB valuation, rejected the transaction value of imported watches as declared by the appellant and determined loading of transaction value at 12.5% in terms of the Customs Valuation Rules. Against this order, the appellant preferred an appeal which was rejected by the Commissioner of Customs (Appeals), vide the order dated 16.12.2014. Against this order, the appella....

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....e orders were passed. 5. In the light of the final order of this Tribunal dated 4.11.2015 bearing No.C/A/53695/2015-CU (DB) in Customs Appeal No.50868/2015, the order of the primary adjudication authority in all the 597 appeals confirming loading of 12.5% of the transaction value is unsustainable , is a proposition uncontested by Revenue. In the circumstances, it is not necessary to go into a d....