2017 (12) TMI 340

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....n Kumar Singh (Supdt.) AR - for Appellant Shri Abhishek Jaju (Advocate) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.NOI-CUSTM-000-APP-1722 to 1726-16-17 dated 28.02.2017 passed by Commissioner (Appeals), Customs, Central Excise Appeal-II, Noida. 2. Brief facts of the case are that the respondent imported 1....

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....r Bills of entries filed on 15.12.2016 and 25.10.2016 was passed through Order-in-Original dated 23.12.2016. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). Commissioner (Appeals) disposed the said appeals through impugned Order-in-Appeal dated 28.02.2017. The learned Commissioner (Appeals) has stated that the respondent submitted that the Assessing Authority....

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.... there was no evidence in the present case to establish that there was undervaluation. He, therefore, rejected the enhanced value. Aggrieved by the said order Revenue is before this Tribunal. 3. Heard the learned AR who has reiterated the grounds of appeal stating that the Assessing Officer has correctly rejected the value declared in the Bill of entries for the goods having description Mini Bo....