2014 (1) TMI 64

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The importers cannot be precluded from challenging the assessed Bill of Entry on the sole ground that they have cleared the goods on the enhanced value, as rightly held by Commissioner (Appeals) - Decided against Revenue. - C/184/2007 - Final Order No. C/245/2011(PB) - Dated:- 31-5-2011 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri Amrish Jain, SDR, for the Appellant. None, for t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal. For the above proposition he has relied upon the Tribunal s decisions in the case of M/s. S H Gears Pvt. Ltd. reported in 2004 (64) RLT 425 (Tribunal) = 2004 (167) E.L.T. 538 (Tribunal), Hutchison Max Telecom Pvt. Ltd. reported in 2004 (165) E.L.T. 175 (Tribunal) and in the case of Bayshore Glass Trading Pvt. Ltd. reported in 2002 (148) E.L.T. 1243 (Tribunal). 3. The Revenue in their memo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X