9911796707
TMI Blog2018 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Sh. S. N. Mitra, DR ORDER PER V. PADMANABHAN The present appeals are filed by the assessee-Appellants against the Order-in-Original No. 05/13 dated 25.02.2013 passed by the Commissioner of Customs (Port), Kolkata. The period in dispute is 2008-09. 2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were engaged in the export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable value was reduced from Rs. 65/- per piece to Rs. 4/- per piece. Subsequently, the Department initiated the present proceedings against the same assessee-Appellants pertaining to earlier consignments of export for the same items covered under 149 shipping bills during the period 1999-2000. The adjudicating authority finalized the present case in the same lines as the earlier investigations ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in appeal which was allowed and the value of the goods was held to be Rs. 65/- per piece vide Final Order No.S-816/A-547/KOL/06 dated 09.07.2006. Further appeal filed by the Department before the Hon'ble High Court [WP No. 1036 of 2007], was also decided in favour of the assessee-Appellants. Accordingly, the learned counsel submitted that the present impugned order-in-original is not sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue. However, such proceedings stand decided in favour of the assessee-Appellants. Both, the Tribunal as well as the Hon'ble High Court have held in favour of the assessee-Appellants to the effect that the mis-declaration alleged by the Department is not justified. The declared value of the export consignment also has been approved @ Rs. 65/- per piece. 7. The adjudicating authority in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
