2018 (8) TMI 183

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....991, 70993/2016, C/70330- 70333, 70620- 70627, 70671- 70674, 70713- 70719, 70735/2017 & C/70006- 7009, 70011, 70012, 70052- 70057/2018-CU[DB] - Final Order No. 71471-71525/2018<br>Customs<br>Hon'ble Mrs Archana Wadhwa, Member ( Judicial ) And Hon'ble Mr.Anil G. Shakkarwar, Member ( Technical ) Appearance: Ms Stuti Saggi ( Adv ) for Appellant Shri Mohd. Altaf Assistant Commissioner ( AR ), fo....

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....gent evidence. In fact we find that in an earlier set of appeals of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. the Tribunal, vide the Final Order No. 70132-70137 dated 17.01.2017, Tribunal has considered the identical issue and has held as under:- "Having considered the rival contentions and on perusal of record, we find that the Original Authority was directed by the Hon'ble High Court ....

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....e can be arrived at. Such exercise has not been done in these cases on hand. Therefore, we reject the enhancement of assessable value in respect of the Bills of Entry which are involved in all the appeals being decided and we restore the assessable value as declared by the appellant in said Bills of Entry. In result, we set aside all the impugned Orders-in-Appeal and allow all the appeals....