2017 (1) TMI 529

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....ndent ORDER Per V. Padmanabhan The present appeal is filed by Revenue and is directed against the Order-in-Appeal dated 19.3.2014 passed by the Commissioner of Customs (Appeals), New Delhi. 2. The respondent imported polyester knitted fabrics from China and declared certain values for the imported goods. However, the Customs authorities enhanced the value declared in the Bills of Entry....

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....e gone through the case records and the grounds of appeal. The only reason agitated by Revenue in the present appeal is that the enhancement of value has been duly accepted by the importer before out of charge of the consignment. The Customs law provides for acceptance of the transaction value in normal circumstances for the purpose of some payment of duty. In the impugned order, the ld. Commissio....