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TMI Blog2019 (5) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... value on the same facts and law point - In the case of M/S. SRR INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [ 2018 (12) TMI 392 - CESTAT AHMEDABAD] , M/S. SUMIT ENTERPRISES, M/S. LIBERTY ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [ 2018 (12) TMI 447 - CESTAT AHMEDABAD] , this Tribunal has allowed the appeals of the assessee. Since the common issue and facts are involved, we need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supplier from China, the case of enhancement of value was made out against various parties namely, M/s. S.R.R. International, M/s. Sumit Enterprises and M/s. Liberty Enterprises etc. He submits that the Tribunal in the said cases, allowed the appeals of the appellants as detailed below:- (a) M/s. SRR International vs. CC, Mundra (Appeal No. C/12341/2018-DB) vide order No. A/12702/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... China, the Customs department made out various cases for enhancement of the value on the same facts and law point. In the case of M/s. SRR International, M/s. Sumit Enterprises and M/s. Liberty Enterprises, this Tribunal has allowed the appeals of the assessee. Since the common issue and facts are involved, we need not to discuss the same again and again. Therefore, following the ratio of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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