2018 (2) TMI 1729

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.... Representative ORDER: Dr. D. M. Misra Heard both sides. 2. These appeals are filed against OIA NO. KDL-CUSTM-000-APP-370-388-14-15 dt. 01.10.2014 passed by Commissioner (Appeals) of Customs, Kandla. 3. At the outset, the Ld. Advocate Shri Anand Nainawati appearing for the appellant submits that there are 18 connected appeals arising out of the same order-in-appeal, though filed alo....

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....eals) disputing the enhancement of value on the basis of LME price.  It is his contention that the Ld. Commissioner (Appeals) without going into the grounds of appeal, whereunder the assessment order has been challenged, observed that since the appellants had not disputed the assessment and paid duty, therefore, the appeals are liable to be rejected. Consequently, he rejected the appeals. The....

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.... records.  We find that undisputedly the appellant had imported the scrap against the aforesaid 19 bills of entry and through their letter to the department, they have accepted the enhanced value, but, later within the time limit prescribed for filing appeals, they filed appeals before the Ld. Commissioner (Appeals) challenging the said assessment order based on the LME price.  It is the....