2023 (9) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent ORDER Briefly stated, the facts of the case are that the appellant had filed several Bills of Entry for clearance of imported goods namely various types of VNS Professional Refill Ink purchased from Hong Kong. During the assessment of the Bills of Entry it was observed that the value declared by the importe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n-appeal dated 02.07.2019, the case was remanded to the original adjudicating authority for fresh adjudication. On such remand, the value was re-determined to $4.96 per liter under Rule 5 of Customs Valuation Rules, 2007. Aggrieved by such order of remand, the appellant filed appeal before the appellate authority on the ground that Adjudicating Authority is not taking proper action for ascertainin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order-in-appeal, again remanding the matter, the appellant has preferred the present appeal, inter-alia, on grounds emphasizing that there was no assessment order within 15 days as is required under Section 17(5) of the Customs Act, 1962 in case declared value was not acceptable to the department. That, despite order requiring so, department has not given any NIDB data indicating any details of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... proper officer has been passed within 15 days of assessing the Bills of Entry as the same was not accepted by the party and the release of goods procured under protest. Also, there is no order on record indicating the Rule 12 of Customs Valuation Rules, 2007 has been applied after rejecting the transaction value on the basis of enquiry and a reasoned order indicating that the materials were rejec....