2017 (3) TMI 1016

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....ondnet : On Merits ORDER The present appeal is filed by the Department against the order-in-appeal no. CC(A)CUS/D-II/ICD TKD (Import)/353-354/2016 dated 25.04.2016, passed by the Commissioner of Customs (Appeals), New Delhi. 2. Even in the revised list, none appeared on behalf of the assessee-Respondent nor any adjournment application is available on record. The assessee-Respondent vide l....

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....and perused the records. 5. From the records, it appears that the assessable value was enhanced without properly rejecting the transaction value, which in this case was a manufacturer's invoice. The assessee-Respondent had filed the bill of entries for clearance of "PVC Resin Formolon Off Grade (Paste Grade)" through their authorised representative which was imported from United States of Ameri....