2018 (5) TMI 1477

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ls), Ahmedabad. (i)OIA-MUN-CUSTM-000-APP-034-044-15-16 (ii)OIA-MUN-CUSTM-000-APP-157-159-15-16 (iii)OIA-MUN-CUSTM-000-APP-299-306-15-16 (iv)OIA-MUN-CUSTM-000-APP-335-350-15-16 (v)OIA-MUN-CUSTM-000-APP-390-394-15-16 2. At the outset, the Ld. Advocate Shri Anand Nainawati appearing for the appellants submits that the issue in these 43 appeals is common. Ld. AR for the Revenue agrees with the said submission. Since, the issue involved is common in all these appeals, the same are taken up together for disposal. 3. Ld. Advocate for the appellant submits that they had imported "Rough Marble Blocks" against the 43 Bills of entry during the period 15.01.2015 to 31.07.2015 declaring the transaction value of the said Marble on the respective b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....527/2018 dated 16.02.2018. 4. The Ld. AR for the Revenue submits that the appellants had accepted the enhanced value which was done on the basis of contemporaneous prices and accordingly paid the duty. Therefore, the assessment should be considered as final and the Ld. Commissioner (Appeals) has rightly rejected their appeals. 5. Heard both sides and examine the records. 6. We find that the appellants had imported Rough Marble Blocks against the aforesaid 43 bills of entry and assessed the bills of entry declaring the value as per invoices. The department held that the declared value was not correct and re-assessed the value by enhancing the value. The appellants paid the duty on the enhanced value and cleared the goods. The reasoning in....