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2016 (8) TMI 1118 - AT - CustomsLoading of 20% of the value - Held that:- As from both the lower authorities order that no documentary evidences have been produced either before the adjudicating authority or before the Commissioner (Appeals). Therefore in the absence of any documentary evidence the loading of 20% of the value appears to be incorrect. Since, the appellant have undertaken to submit the documents if one more opportunity is given, we are of the view that the matter needs to be remanded. We, therefore set aside the impugned order and remand the matter to the original adjudicating authority. The appellant is directed to produce all the necessary documentary evidences before the adjudicating authority, who shall pass de novo adjudication order after affording the personal hearing to the appellant.
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