TEXPERT Vs. COMMISSIONER OF CUSTOMS, CHENNAI IV COMMISSIONERATE

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondents.

(2.) The petitioner seeks for a mandamus directing the respondents to release the items covered under Bill of Entry No.BE No./Dt/cc/Typ:7696971/03/12/2016/N/H.

(3.) It is seen that in respect of the very same Bill of Entry, an order in original dated 03.01.2017 was passed by the Adjudicating Authority rejecting the declared value self assessed by the Importer/petitioner in respect of the subject Bill of Entry and to re-assess the subject goods on the enhanced unit price value. Challenging such order in original, the petitioner preferred an appeal before the First Appellate Authority, who in turn by an order dated 14.02.2017 rejected the same.