2024 (6) TMI 966

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.... Mr. S. Chakraborty , Authorized Representative for the Appellant Mr. Amit Kumar , Advocate for the Respondent ORDER PER R. MURALIDHAR : The Appellant has imported "Slack Wax/Residue Wax" under 24 Bills of Entry. Value was enhanced based on the NIDB data. On appeal, the Commissioner (Appeals) has held that value cannot be enhanced on assumptions and presumptions when there is no evide....

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....les sequentially. Therefore, he submits that the Commissioner (Appeals) has correctly set aside the initial assessment of the Customs authorities. 4. Heard both sides and perused the documents. 5. We find that the Commissioner (Appeals) has gone through the factual details and has given the following findings:- "13. From the above, it is found that the assessing officer has rejected....

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....dated 03/05/2018 which is reproduced below:- For the reasons mentioned in the application, the early hearing is granted. With the consent of both sides, the appeals are taken up for disposal on merit.. 2. The present appeals have been filed by the appellants against the Orders-in-Original Nos. Kol/Cus/Commissoner/Port/53/2017 dated 29.12.2017, Kol/Cus/Commissoner/Port/80/2017 dat....

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....ection was made only these appellants. It is the submission of the ld.Counsel that in the show-cause notice DOV Data Base, the Department has rejected the value without any substantial grounds. 6. On the other hand, the ld. D.R. for the Revenue has justified the impugned order. 7. After hearing both sides and on perusal of record, it appears that the quantities of the slack wax a....