2018 (1) TMI 1745

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....ppellants Shri Pradeep Jain, Advocate for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeals are filed against Order-in-Appeal No. CC(A)CUS/ICD/182/2014 dated 31.03.2014. 2. Brief facts of the case are that against Bill of Entry dated 1.11.2011, the appellant has imported the coaxial cable of grades. The department is of the view that value of the item was declared on low....

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....11 submitted his report based on weight components of the constituent materials of the said semi-finished co-axial cables. 5. But on the other hand, Commissioner (Appeals) has accepted the value on the basis of NIDB data. The respondent has also filed a copy of VAT return where the value was declared and the same support the value at the time of return. From the Record, it appears that the Charte....