2011 (2) TMI 1249

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..... ndal, Member (J)]. - Revenue has filed this appeal against the impugned order wherein the loading of enhanced value was set aside by the lower appellate authority. 2. The ld. DR submitted that the respondents have imported 49 pieces of WIC-IT and one piece of MN-IFE-TX and filed Bill of Entry. The same was assessed during the course of assessment and it was found that the valuation of the .....

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..... appellate authority in appeal and after considering the submissions made by the respondent, the lower appellate authority has rightly rejected the adjudication order. 4. Heard and considered. 5. We have considered the submissions made by both the sides and we find that while assessing the Bill of Entry, the adjudicating authority has relied on the value of the goods available on Intern .....

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