2015 (2) TMI 218

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..... order nor the appellate order had expressed any doubt as to the value declared by appellant attracting Rule 8 of the Valuation Rules. In such circumstances, this is not a fit case to keep the appeal pending or to remand the same when the very foundation of the adjudication is not based on statutory rules - Decided in favour of assessee. - C/59329/2013-Cus(DB) - Final Order No. C/A/52382/2014-CU(D .....

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..... ribunal. Delay may damage the goods during pendency of the appeal. For the laxity of Revenue, we are helpless today to keep the matter pending since live consignment is under seizure and confiscation. 3. Neither the adjudication order nor the appellate order had expressed any doubt as to the value declared by appellant attracting Rule 8 of the Valuation Rules. In such circumstances, this is not .....

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