2023 (9) TMI 532

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....(JUDICIAL) And HON'BLE SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri S. Chakraborty & Shri Tariq Suleman, both Authorized Representatives for the Revenue Shri S.C. Ratho, Consultant for the Respondent (s) ORDER Per : P. K. CHOUDHARY : Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent filed Bills of Entry for clearance of Flower Lights....

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....e enhancement of declared value is not sustainable. The Revenue has filed the present appeal before the Tribunal. 3. The ld.A.R. for the Revenue submits that at the time of clearance of goods, the respondent accepted the enhanced value. Accordingly, the order under Section 17 (5) was not required. Therefore, the ld.Commissioner (Appeals) fell in error by setting aside the enhanced assessed valu....