2015 (12) TMI 57

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..... eclared value is prima-facie a non-speaking one making it unsustainable. We accordingly order the Revenues stay application and stay operation of the impugned order-in-appeal with regard to its direction for reassessment of the Bill of Entry on the declared value. - Appeal disposed of. - Customs Appeal No. 54498 of 2014 - Stay Order No. 54377 / 2014 - Dated:- 24-11-2014 - Mr. G. Raghuram and .....

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..... 1962 needs to be stayed as the same is totally devoid of sustainability. 2. We have considered the submission of the Revenue. We notice from the impugned order-in-appeal that the Commissioner (Appeals) has not given any basis to arrive at the conclusion that the declared value is the correct and to that extent his direction to the assessing Officer to reassess the Bill of Entry by accepting the .....

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