2018 (5) TMI 1917

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....ident and Shri V. Padmanabhan, Member (T) Shri K.M. Roy, C.A., for the Appellant. Shri S.N. Mitra, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - For the reasons mentioned in the application, the early hearing is granted. With the consent of both sides, the appeals are taken up for disposal on merit. 2. The present appeals have b....

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....ants, submits that the value was rejected by the Department without any comparison of the goods. About 10,000 importers imported same items, but rejection was made only these appellants. It is the submission of the Ld. Counsel that in the show cause notice DOV Data Base, the Department has rejected the value without any substantial grounds. 6. On the other hand, the Ld. DR for the Revenue ha....