2018 (9) TMI 591

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....es, for the Respondent. ORDER The Court : The petitioner assails the refusal of the respondents in acting in terms of a direction contained in the order dated June 18, 2014 passed by the Commissioner of Customs (Appeals). 2. Learned Advocate appearing for the petitioner submits that, few bills of the petitioner came up for consideration before the adjudicating authority. Being aggrie....

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....therefrom has since been disposed of. He submits that, the assessing officer as also the appellate authority has misdirected the entire enquiry. They ought to have acted in terms of the directions contained in the order dated June 18, 2014. Not having done so, the entire action of the authorities subsequent to June 18, 2014 are without any jurisdiction. 3. The department is represented. ....

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....ily without any justification is not legally sustainable. Therefore following the case laws in respectful manner I find that there is no justification to reject the declared value of Appellant and enhancement of assessable value is not sustainable. I, therefore, set aside the said assessment order and direct the lower authority to reassess the Bill of Entry on the basis of the declared invoice val....