2018 (4) TMI 5

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....oner : Sh. S.K. Mehta, Adv. For the Respondent : Sh. S. N. Mitra, DR ORDER PER V. PADMANABHAN The present appeals are filed by the assessee-Appellants against the Order-in-Original No. 05/13 dated 25.02.2013 passed by the Commissioner of Customs (Port), Kolkata. The period in dispute is 2008-09. 2. The brief facts of the case are that, during the period under consideration, the asse....

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....hich the goods were confiscated and the assessable value was reduced from Rs. 65/- per piece to Rs. 4/- per piece. Subsequently, the Department initiated the present proceedings against the same assessee-Appellants pertaining to earlier consignments of export for the same items covered under 149 shipping bills during the period 1999-2000. The adjudicating authority finalized the present case in th....

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....sessee-Appellants, had, subsequently, reached the Tribunal in appeal which was allowed and the value of the goods was held to be Rs. 65/- per piece vide Final Order No.S-816/A-547/KOL/06 dated 09.07.2006. Further appeal filed by the Department before the Hon'ble High Court [WP No. 1036 of 2007], was also decided in favour of the assessee-Appellants. Accordingly, the learned counsel submitted that ....

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....iscation of the goods and for reducing the declared value. However, such proceedings stand decided in favour of the assessee-Appellants. Both, the Tribunal as well as the Hon'ble High Court have held in favour of the assessee-Appellants to the effect that the mis-declaration alleged by the Department is not justified. The declared value of the export consignment also has been approved @ Rs. 65/- p....