TaxTMI 
TaxTMI 
2026 (10) TMI 403
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....ndal, Member (Judicial) And Hon'ble Shri K. Anpazhakan, Member (Technical) For the Appellant : Shri B. N. Pal, Advocate For the Respondent : Shri A. K. Choudhary, Authorized Representative ORDER PER SHRI ASHOK JINDAL: The appellant is in appeal against the impugned order. 2. The facts of the case are that M/s Shree Ridhi Sidhi Overseas (hereinafter referred to as "appellant") hav....
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....ter/manufacturer under their invoice and filed the above mentioned Bills of Entry on self assessment. The assessing officer re-assessed the importation by enhancing the CIF value and rejected the declared invoice value on the basis of higher values being given by "similar goods". To avoid delay and demurrage charges, the said importer cleared the goods from Customs authority on payment of enhanced....
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....f of the appellant submits that in the said assessment orders passed by the lower authority, the declared price has been enhanced under Section 17(4) of the Customs Act, 1962 but no order under Section 17(5) has been passed by the Adjudicating Authority of the Customs Act, 1962. It is further submitted that a similar case has already been decided by this Tribunal in the appellant's own case dec....