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2017 (5) TMI 1533 - AT - CustomsValuation - import from related party in Singapore - validity of SCN - principles of natural justice - Held that: - when there is no evidence to demolish the findings of the authorities below, even though sixteen grounds in appeal have been raised, appellant’s mere statement that the order of the Commissioner (Appeals) is not in accordance with the law is of no significance and unreasoned - There were no material evidence before learned Commissioner (Appeals) suggesting that the appellant has replied to the questionnaire properly furnishing relevant documents. The appeal is dismissed with a clear observation that there was no denial of natural justice.
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