2010 (10) TMI 1006

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..... his appeal filed by the department is directed against the order passed by the learned Commissioner of Customs in adjudication of a show-cause notice. The proposals in the show-cause notice are to be discerned from the Commissioner s order as the appellant has not furnished a copy of the notice though the appellant in this appeal is out to justify the allegations contained in the show-cause notice .....

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..... t of the contemporaneous imports referred to in the show-cause notice, the learned Commissioner considered the quanta of such imports and compared the same with the subject import and, on this basis, he rejected the proposal to enhance the value of the goods on the strength of value of contemporaneous imports. Further, with reference to the importer s statement dated 18-2-1999, the learned Commiss .....

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..... appeal on the strength of the findings of the learned Commissioner. 2. After considering the submissions, we have to observe that this is a typical case of the Revenue wherein the allegations and proposals in the show-cause notice are seen reiterated in the memo of appeal without any semblance of documentary support. Even a copy of the show-cause notice has not been produced. The appellant, whi .....

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