2024 (6) TMI 1461

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.... for the Appellant None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The revenue is in appeal against the impugned order wherein the Ld. Commissioner (Appeals) has held that as no order has been passed under section 17(5) of the Customs Act therefore, order of adjudication under section 17(4) of the Act is not sustainable and enhancement of value and classification of goods is no....