2015 (9) TMI 1019

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..... jaj, Adv., Mr. Anandh K., Adv., Mr. Aditya Bhattacharya, Adv., Mr. R. Ramchandran, Adv., Ms. L. Charanya, Adv. For the Respondent : Ms. Nisha Bagchi, Adv., Mr. C. Mukund, Adv., Mr. Vivek Anandh, Adv., Ms. Sunita Rani Singh, Adv., Ms. Sujeeta Srivastava, Adv., Mr. B. Krishna Prasad, Adv. ORDER The appellant herein is engaged in business of ship breaking. It was a sole proprietorship concern o .....

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..... entioned in the Bill of Entry. The Revenue filed the appeal against the order of the assessing officer contending that the value mentioned in MoA dated 23.08.2000 should have been the valuation for the purpose of levying the import duty. This appeal was allowed by the Commissioner and the order of the Commissioner has been upheld by the Customs, Excise and Service Tax Appellate Tribunal (hereinaft .....

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