2023 (6) TMI 599

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....or the Appellant Shri S. K. Hatangadi, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY This appeal is directed against the impugned order dated 23.08.2021 passed by the learned Commissioner of Customs (Appeals), Mumbai-II, upholding the original order, insofar as the value declared in the bill of entry dated 18.02.2021 was rejected therein. 2. Heard both sides ....

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...., 1962. 4. In response to the assessment order dated 25.02.2021, the appellant had contended that without informing the appellant, the CHA had made the request to the customs authority to load the value as per customs practice. The appellant had further stated that vide letter dated 04.09.2020, the appellant had specifically requested the department for passing of speaking order in relation to ....