2011 (9) TMI 680

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..... 07 - - - Dated:- 21-9-2011 - Ms. Archana Wadhwa, Mr. Rakesh Kumar, JJ. Appearance: Shri R.K. Gupta, SDR for the Appellants Shri Prem Ranjan, Advocate for the Respondent Per Archana Wadhwa (for the Bench): The present appeal stands filed by the revenue against the order of the Commissioner (Appeals), vide which he has set aside the enhancement of the value of the imported .....

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..... contemporaneous imports for the enhancement of the assessable value. Inasmuch as the original adjudicating authority enhanced the value only on bill of entry without passing a detailed speaking order, such an evidence could not be brought on record. Similarly, Commissioner (Appeals) has not adverted to such evidence inasmuch as the same were not part of the original orders. 4. After going throu .....

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