2019 (8) TMI 1559

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....for the Appellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that during the disputed period, the appellant had imported Milling Washing Machine and Automatic Winding Machine and filed the Bills of Entry before the jurisdictional customs authorities for assessment of duty liability. On the basis of t....

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....he value of machinery ascertained by the local Chartered Engineer should be considered for computation of the duty liability. Further, the department has also contended that the appellant did not submit the agreement entered into between it and the overseas supplier for determination of the correct transaction value and the duty liability thereon. The appeal filed by the department was disposed of....

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....the provisions of Section 14 of the Customs Act, 1962 and Rule 3 of the Customs Valuation Rules, 2007 have been duly satisfied by the appellant. 3. On the other hand, the learned AR appearing for the Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. We find that the learned Commissioner (Appeals) has mainly relied upon the cert....