2018 (1) TMI 1138

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...., AC (AR), for the respondent. ORDER Per: Bench The brief facts of the case are that M/s. Techno Doors Pvt. Ltd., the appellant herein have filed an appeal to the Commissioner (Appeals) against the assessment order in respect of Bill of Entry No.790870 dated 20.02.2009, on the ground that the goods covered under the said Bill of Entry were assessed based on higher freight amount adopted b....

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..... CCE, Chennai - 2004 (173) ELT 518 (Tri.-Chen.)  c) Bayshore Glass Trading Pvt. Ltd. Vs. CC, Kolkata - 2002 (148) ELt 1243 (Tri.- Kol.)  d) Khemka Travels Vs. CC - 1992 (57) ELT 458 (Tri.-Del.) ii) They had declared the freight as EUR 3900. However, the department taking note of the freight of subject goods as 10648.34 in Airway Bill MAWB No.02042710021 dated 13.02.....

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....the miscellaneous charges of EUR 6748.34 had been declared by the appellants themselves while filing the Bill of Entry. The Bill of Entry with the declared values having been accepted by the assessing authority, the appellant cannot have any grievance against the same. Further, the appellants have not produced any proof of any protest lodged by them or any application for re-assessment. In such ci....

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....peals). However, for justifying such an appeal, there should be grievance caused to the importer by way of assessment done in the Bill of Entry. It is incredulous to state, as Ld. Advocate has submitted that he has entitled to file an appeal even if he has grievance against his own declaration. 5.3 From the facts on record, it is not forthcoming whether at the stage of filing the Bill of Entry,....