2017 (9) TMI 1814

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....Shri Mahabir Prasad Sarraf, learned counsel for the petitioners and Shri Krishna Agarawal, learned counsel for the respondent. The petitioner has made three prayers in the writ petition. However, counsel for the petitioner submits that he does not want to press prayer (a) and (b) and that the relief in the writ petition is confined to prayer (c) only. The above prayer of the petitioner is for ....

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....itioners, valuation alerts were given to the petitioners on 04.08.2016 and 01.12.2016 and that it is only after the petitioner had accepted the valuation made by the Assessing Officer that he proceeded to compute the duty payable on it. In the above facts and circumstances as the valuation of the aluminium scrap imported has been done by the Assessing Officer on the basis of the bill of entry an....