2018 (5) TMI 164

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....te Per: Raju This appeal has been filed by the Revenue against the order of Commissioner (Appeals).   2. Learned AR for the Revenue relies on the grounds of appeal. 3. Learned Counsel for the respondent argued that the respondent had imported consignment of goods and parts of the Air Conditioner. The goods were examined in first check basis. A case was booked by the DRI alleging unde....

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....ty has relied on the value adopted in the Bills of Entry filed by the firms controlled by Shri K.C. Malkani, who has also floated the appellant firm. Learned Counsel pointed out that the present impugned order confirmed on the strength of the proceedings in case of the DRI notice issued vide F. No. DRI/SRU/INC-06/2007 dated 16.11.2007. She pointed out that the Order-in-Original No. 3/Commr/ICD-Val....