2017 (3) TMI 1016

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....t 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 letter dated 27.01.2017 has made a request t....

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....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 America. The value is enhanced by the assessing author....