2018 (8) TMI 1408

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....r: Dr. D.M. Misra This is an appeal filed by the appellant against Order-in-Appeal No. 307 (Gr.III)/2011(JNCH)/IMP-261 dated 9.6.2011 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. Briefly stated facts of the case are that the appellant had imported 65980 meters of "Nylon coated and uncoated fabric 60" against Bills of Entry No. 941927 dated 17.8.2005 declaring the unit price of ....

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....he said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected the appeal. Hence, the present appeal. 3. Learned Advocate Shri Uday Joshi for the appellant had submitted that even though in the assessment order, the adjudicating authority has referred to all the seven Bills of Entry considering the same as contemporaneous import, however, the copies of the sa....

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....ection in remanding the case. 5. Heard both sides and perused the records. 6. We find that the declared transaction value of imported items namely, 'Nylon coated and uncoated fabric 60' has been rejected by the Revenue relying on the contemporaneous import referred to at para 4.5 of the adjudication order. We find that during the course of assessment proceedings, the appellant has veheme....