2022 (2) TMI 633

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....appellants are the importers of 'Fresh Orchid Cut Flowers' from foreign suppliers and accordingly, they submitted Bills-of-Entry with necessary documents declaring the rate at US$ 0.03 (FOB) per stem. The Customs Officer rejected the said transaction value in all the appellant's Bills-of-Entry and enhanced the value to US$ 0.07 per stem. The appellant, feeling aggrieved, filed appeals against such ad hoc adoption of assessable value before the Commissioner of Customs (Appeals), Bangalore, who vide common Order-in-Appeal Nos. 210 to 239/2013 dated 27.03.2013 had found that the assessing authority's action was arbitrary and bad in law. Consequently, the Commissioner (Appeals) set aside the assessment orders, with a further direction to pass a....

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....ion in terms of Rule 4 ibid. 7. The said letter, which is addressed to the Deputy Commissioner of Customs, Air Cargo Complex, Bangalore is scanned and attached below for the sake of convenience:   670262/2021/Tech-O/o Pr Commr-AP&ACC-Bengaluru 10530/2021/Gr-1-3-O/o Pr Commr-AP&ACC-Bengaluru M. K. IMPEX 410/2, Laxmi Vihar, Burari Delhi -64 (India) Ph. 011-6557125 E-mail: Dated:7.2.2013 To, The Deputy Commissioner of Customs, Air Cargo Complex Bangalore. Dear Sir, Sub:- Value Acceptance Letter We M/s. M.K.Impex, hereby declare that we are importing fresh orchid cut flower from Indo Thai Agro Co Ltd (Thailand....