2018 (2) TMI 682

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..... ORDER Per Bench Facts of the case are that the appellant had imported 'Fire Protection Equipment' from a foreign supplier M/s. Ansul Ansul Incorporate, International, USA. Based on the purchase orders from the appellant, the foreign supplier raised three invoices but the actual import was confined only to the first invoice. When the consignment was due for clearance, the appellant's CHA filed .....

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..... essment and that since nothing of that sort has been done, the appeals are not maintainable. Hence the appellants are before this forum. 2. Today when the matter came up for hearing, ld. counsel Shri S. Murugappan submits that the period involved is October to December 2008 and in view of Priya Blue Industries Ltd. Vs. Commissioner of Customs - 2004 (172) ELT 145 (SC), which was applicable at tha .....

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..... ll of Entry was assessed based on the declaration and check list submitted by the appellant themselves and also considered that there was no request from the appellant for reassessment or for issue of speaking order. 5. Heard both sides and gone through the records. 6. The Commissioner (Appeals) has rejected the appeal observing that appellant did not put forward any grievance before the adjudic .....

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