2018 (10) TMI 565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent (s) : None ORDER PER SHRI BIJAY KUMAR Being aggrieved by the impugned order, the Revenue has filed the present appeal. 2. The facts leading to this appeal are that the lower Adjudicating Authority has assessed the following bills of entry on the provisional basis, under Section 18 (2) (a) of Customs Act, against the PD Bonds for declared price, being in doubt. Sl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntry of the imported consignments of Betel Nuts on provisional basis by rejecting the declared value under sub-rule (1) of Rule 10 (a) together with sub-rule (1) of Rule 10 of Customs Valuation Rules (Determination of price of imported goods,1988) on a notional value after following the prescribed procedure. The importer filed appeal against the assessment order before Ld. Commissioner (Appeals....