2026 (7) TMI 262

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....PAZHAKAN, MEMBER (TECHNICAL) Shri B. N. Pal, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent ORDER PER : SHRI ASHOK JINDAL Both the appeals are having a common issue and therefore, both are disposed of by way of a common order. 2. The facts of the case are that the appellant filed the Bills of Entry No.5297157 dated 15.10.2016 and Bil....

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....4. Against those orders, the appellants are before us. 5. The Ld. Counsel appearing on behalf of the appellant contended that as no order has been passed under Section 17(5) of the Act for enhancement of the value, the impugned orders are to be set aside.   6. On the other hand, the Ld. Authorised Representative of the Revenue submitted that the appellant themselves have given consent t....