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2019 (1) TMI 834
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.... Shri R. Kumar, Asst. Commr (AR) for appellant Shri T. Vishwanathan, Advocate for respondent ORDER Per: S.K. Mohanty Revenue has preferred these appeals before this Tribunal against the impugned orders dated 28.09.2010 passed by the Commissioner of Customs (Appeals), Mumbai II. 2. Brief facts of the case are that the respondent herein had filed four Bills of Entry for clearance of i....
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.... furnished by the respondent was not accepted by the department and the goods were assessed on the basis of contemporaneous imports. The respondent had paid the assessed duty and cleared the consignment. Similarly in respect of other Bills of Entry Nos.654345 dated 29.08.2009, 652326 dated 28.08.2009 were assessed @ USD 3400 PMT and Bill of Entry No.698599 dated 29.08.2009 was assessed @ USD 3100 ....
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....ry were set aside and the appeals were allowed in favour of the respondent by the learned Commissioner (Appeals). Revenue has assailed the impugned order on the ground that since the importer had paid the enhanced duty without any protest before taking delivery of the goods, there was no need for issuance of any speaking order under Section 17(5) of the Act. It has also been contended that similar....