2017 (9) TMI 1135

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....r the Appellant (Rep. by Sh. S. Nunthek, DR), for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the assessee-Appellants against the Order-in-Original No.10/2014 (De Novo) dated 16.12.2014 passed by the Commissioner of Customs, Jodhpur. 2. The brief facts of the case are that, against the Bill of Entry No.1094 dated 20.03.2008, the assessee-Appellants ....

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.... light as no natural light was available at the time of valuation. It is claimed by the assessee-Appellants that the second round of valuation of all the three lots of cut and polished emerald stones was done on 27.03.2008 by the same approved valuer, Shri Nirmal Kumar Dugar, and the value was reduced to 2,03,752.10 US $. It is the claim of the assessee-Appellants that the second valuation report ....

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.... valuation report. 5. On the other hand, Shri S. Nunthek, learned DR, submits that as per the available record, no second valuation was ever done. So, he justified the impugned order. 6. After hearing both sides and on perusal of the material available on record, it appears that earlier the matter has come up before this Tribunal and the Tribunal vide order dated 17.07.2014 remanded the matt....