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2014 (6) TMI 949

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....r>Customs<br>Mr.D.N.Panda, Judicial Member & Mr.Manmohan Singh, Technical Member Present for the Appellant: Sh.B.L.Narsimhan,Advocate, Sh.S.Vasudev, Advocate and Sh.Prem Ranjan, Advocate Present for the Respondent:Sh.Sanjay Jain, DR ORDER PER: D.N.PANDA Appellant was not disclosed the reason why assessable value calls for enhancement. Ld.Authority proceeded to deal with implication ....