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TMI Blog2012 (6) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... /E in support of their contention - Held that:- Now, the Appellant are in a position to submit the bills of entry numbers, which they have obtained through RTI, by evidencing the import at lower assessable value in case of similar goods. In these circumstances, the case is remanded to the Commissioner (Appeals) to decide the matter afresh. - CUSTOMS APPEAL NO.C/A/168/2011 - - - Dated:- 23-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of DOV data. The Appellant moved the Hon ble High Court of Calcutta, since the Department did not pass a Speaking Order. On the direction of the Hon ble High Court, the Department passed the Speaking Order by enhancing the assessable value at US $0.32 to US $1.00 per Kg.(CIF) on the basis of DOV data. Aggrieved by the same, the Appellant challenged the Order-in-Original before the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at now they are in a position to submit bills of entry numbers in support of the lower assessable value for contemporaneous import, which they have received through RTI. 5. The contention of the learned AR appearing for the Revenue, is that at the material time, the Appellant did not produce any bill of entry or any bill of entry number. The Appellant have contended regarding lower assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e import at lower assessable value in case of similar goods. In these circumstances, the case is remanded to the learned Commissioner (Appeals) to decide the matter afresh. It is also made clear that all the issues are kept open. Learned Advocate appearing for the Appellant at this stage, pointed out that this case is pending since 2007. Therefore, a time frame for deciding the case may be prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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