2016 (11) TMI 338

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...., Assistant Commissioner (AR), for respondent ORDER By the order-in-original, the adjudicating authority has added 20% on the value of imports taken place in the year 1980-81 on the basis of agreement dated 26.3.1996.  Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who has rejected the appeal vide the impugned order.  Therefore th....

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....ntly illegal. 3.  Shri S.J. Sahu, learned Assistant Commissioner (AR) appearing for the Revenue, reiterates the findings of the impugned order. 4.  We have carefully considered the submissions made by both sides. 5.  We find that the valuation was finalized in respect of import made in the year 1980-81 and the value declared by the appellant was accepted.  Subsequently by th....