2009 (10) TMI 745

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtment is against the appellate Commissioner s order for acceptance of the declared assessable value. The Deputy Commissioner of Customs had directed 20% loading to the declared assessable value and recommended finalization of provisional assessments accordingly. All the bills of entry filed by the assessee (respondent) were, accordingly, required to be subjected to final assessments. The aforesai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... esult that the declared assessable value was liable to be accepted by the assessing authority in finalization of the provisional assessment. The only grievance raised by the appellant (Revenue) at this juncture is that the appellate authority chose to clear the way for acceptance of the declared value, without remanding the matter to the original authority. In this appeal, the Revenue also has rel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the cases of the above three assessees have been accepted by the Department. We have also heard the learned counsel for the assessee, who has argued in support of the impugned order. 2. We find that, by the impugned order, the learned Commissioner (Appeals) allowed the assessee s appeal thereby directing acceptance of the declared assessable value. The appellant has relied on three other order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X