2017 (8) TMI 1399

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.... Naskar, AC (AR), for the Respondent. ORDER The preset appeal has been filed against the Order-in-Appeal No. 37CUS/BBSR-I/2010, dated 26-8-2010. The Shipping Bills are dated 1-2-2010 and 3-2-2010. 2. During the period under consideration, the appellant was exporting Iron Ore Fines to various countries and for the purpose, appellant has signed FOB contract on the export items. The issue is ....

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.... MT on the basis of contemporary price. He further submits that the enhancement was made in arbitrary manner and without providing any opportunity to the appellant. 6. After considering the rival submissions, it appears that in paragraph 8.6, it is mentioned that "The exporter could not reply to the letter. Accordingly, the Asstt. Commissioner enhanced the value to 117.89 US Dollar." 7.&ems....