2014 (1) TMI 64

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..... h the order passed by Commissioner (Appeals) vide which he has set aside the enhancement of value done on the assessed Bill of Entry, Revenue has filed the present appeal. We have heard Shri Amrish Jain, learned SDR appearing for the Revenue. Nobody appeared on behalf of the respondent. 2. The Commissioner (Appeals) vide his impugned order has held that the assessing authority has not indica .....

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..... act that the importer had paid the duty without protest and had cleared the goods voluntarily and as such they have accepted the value enhancement. 4. We find no merits in the above contention of the Revenue. The assessed Bill of Entry having been appealed against by the importer is itself indicative of the fact that the enhanced value does not stand accepted by them. The importers cannot be .....

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