2018 (4) TMI 599

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....ar Reddy, (Asst. Commissioner) for the Respondent ORDER Order per: M. V. Ravindran This appeal is directed against Order-in-Appeal No. 07/2008 (H-ll) CUS dated 21.02.2008 2.  Heard both sides and perused the records. 3.  On perusal of records, it transpires that the issue is regarding the assessment of the goods imported by the appellant, i.e. PVC Flex Sheet Rolls of....

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....s Ltd„ 2006 (193) E.L.T. 68 (Tri. - Bang.). 5.  Ld. Departmental representative reiterates the findings of the Lower Authorities. 6.  On perusal of records we find that the Adjudicating Authority has not issued any speaking order for the enhancement of the value on the goods  imported by the appellant. Enhancement of the value has taken place on the assessment of the Bil....

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....llants informed that the department suggested some higher prices and the appellants have in writing accepted the higher value and paid the differential duty Once accepted the value and paid the duty and thus the assessment is final. As per Section 128, any person who is 'aggrieved' by any decision or order can appeal. At this juncture question of reconsidering  the   assessm....

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....eded on the basis that the onus of proof was on the importer. If that conclusion is not premised on any legal principle and the revenue having not brought on records any contemporaneous evidence to the contrary, we are of the opinion that it cannot be said to have discharged its burden." 8.  The Division Bench of Tribunal in the case Shri. Shiv Shakti Corporation Ltd., followed the said ra....