TMI Blog2007 (2) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, we take up the appeal for disposal after allowing stay of operation of the impugned order. 2. In the impugned order, learned Commissioner (Appeals) has sustained the lower authority s proposals for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , SVB issued a circular calling upon the appellants to answer their questionnaire and furnish the requisite documents in support of the declared prices. Though the appellants offered their reply to the questionnaire, apparently, they did not furnish any of the documents required by SVB, nor did they appear before the Additional Commissioner of Customs (SVB) who took up the case covered by the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the decision of the Additional Commissioner, the party preferred appeal to the Commissioner (Appeals) and the latter sustained the said decision. Hence the present appeal. 4. It is submitted by learned Counsel that a final request for adjournment of hearing was made before the Additional Commissioner but the same was not acceded to. This claim, however, is not supported by any evidence. Appare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh order in accordance with law and the principles of natural justice, after supplying to the assessee all materials/information on the basis of which the transaction value is proposed to be rejected and correct assessable value is proposed to be determined. Since the relationship with the supplier is an admitted fact, it shall not be open to the original authority to examine this question an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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