2017 (10) TMI 518

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.... ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 03.06.2016 passed by the Ld. Commissioner of Customs (Appeals), New Delhi. 2. Brief facts of the case are that the respondent herein had imported 30 consignments of fresh Orchid Cut Flowers from Bangkok during the months of June and July 2013 and filed the Bills of Entry, declaring the price of such imported goods ....

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....nder Rule 12 of the Customs Valuation (Determination of Value of Imported Good) Rules, 2007 and re-determined the value of the goods at USD 0.07 per stem under Rule 4 ibid. Further, the Assistant Commissioner (Refund), vide order dated 27.08.2015 has rejected the refund claim for Rs. 12, 99,679/- filed by the respondent. Feeling aggrieved with both the said adjudication orders, the respondent pref....