TMI Blog2006 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... h'bad, - Dated:- 16-11-2006 - [Order per : C.N.B. Nair, Member (T)]. - None appeared for the Respondents. Accordingly, the appeal is being ordered after perusing the record and hearing the ld. SDR. 2.The Respondent had been importing Dental Operating Lights at Ahmedabad from December 1998 to December, 2000. These imports were from M/s. Multicoat Corporation, Kawasaki, Japan. Customs Authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nwards. Accordingly, charge of short levy of duty of about Rs. 2.00 Lakhs (Rupees Two Lakhs) was framed against the appellant. Adjudication confirmed the short levy and imposed penalty on the appellant. 4.Respondent filed an appeal before Commissioner of (Appeals) and the Commissioner allowed the appeal on merits as well as on the ground that, the assessments having become final in the absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also no ground for confirming the duty demand in the absence of any evidence about the invoice price being not a fully commercial value. 6.In the above legal and factual situation, we are of the view that misdeclarations of value and evasion of duty are not established. We are not going into the other grounds considered by the Commissioner (Appeals) as they are not relevant for the purpose of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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