New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 1114 - CESTAT NEW DELHI

2015 (8) TMI 1114 - CESTAT NEW DELHI - 2015 (330) E.L.T. 484 (Tri. - Del.) - Valuation 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 (Ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. - Appeal Nos.C/702, 712 & 715/2010-CU[DB] - Final Order Nos.52282-52284/2015, - Dated:- 1-7-2015 - Justice G. Ra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

earlier date (27.03.2015) no one was present on behalf of the appellant. Therefore, we proceed to decide the appeals on merit. 3. The facts briefly stated are that the appellant imported worn clothing and filed 3 Bills of Entry during the value US dollars 0.70 per kilograms for 2 of the Bills of Entry and US dollar 0.65 per kilogram for the third Bill of Entry. The primary adjudicating authority found the impugned goods to be undervalued and also having been imported in violation of the import-e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version