2017 (1) TMI 529

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..... No. 53264 of 2014 - Final Order No. 55765/2016 - Dated:- 9-12-2016 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Shri H.C. Saini, A.R. for the Appellant-Revenue None for the respondent ORDER Per V. Padmanabhan The present appeal is filed by Revenue and is directed against the Order-in-Appeal dated 19.3.2014 passed by the Commissioner of Customs ( .....

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..... the normal transaction value declared by the importer should be accepted for payment of customs duty. 3. We have heard Shri H.C. Saini, ld A.R. for the Revenue. However, no one appeared for the respondent. 4. We have gone through the case records and the grounds of appeal. The only reason agitated by Revenue in the present appeal is that the enhancement of value has been duly accepted by th .....

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