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2015 (8) TMI 1114 - AT - CustomsValuation of goods - Enhancement in CIF value of imported goods - Held that:- At the time of adjudication by the primary adjudicating authority, the appellant-assessee had waived the Show Cause Notice. Waiver of Show Cause Notice obviously means that the assessee had willingly given up its right for full observance of the principles of natural Justice. Further, we find that three dates were fixed by the Commissioner (Appeals) for personal hearing but the appellant did not appear for personal hearing before Commissioner (Appeals). Even so, we find that the impugned Order-in-Appeal has discussed the basis of enhancement of value in accordance with the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 as also the basis for holding the imported goods to be in the restricted category. It is also seen that the redemption fine was imposed in accordance with the market price obtained as a result of market inquiry . The Commissioner (Appeals) has also found that the appellant was a repeat offender and had imported the impugned goods in violation of the import and export policy and also indulged in under-valuation and therefore enhanced the penalty. In these circumstances, we find no infirmity in the impugned order warranting appellate intervention. - Decided against assessee.
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