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2016 (8) TMI 1118 - CESTAT MUMBAI

2016 (8) TMI 1118 - CESTAT MUMBAI - TMI - Loading of 20% of the value - Held that:- As from both the lower authorities order that no documentary evidences have been produced either before the adjudicating authority or before the Commissioner (Appeals). Therefore in the absence of any documentary evidence the loading of 20% of the value appears to be incorrect. Since, the appellant have undertaken to submit the documents if one more opportunity is given, we are of the view that the matter needs t .....

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V.R. Reddy, Asstt.Commr. (A.R) for respondent ORDER The appeal is directed against Order-in-Appeal No. 199/2005(JNCH) dated 15.06.2005 passed by Commissioner of Customs (Appeals) JNCH, Sheva Mumbai-II. 2. The fact of the case is that the import of the appellant was examined by the adjudicating authority. It was observed that the appellant did not produce any documents before the lower authority at the time of adjudication for justification of the declared values. As per the lower adjudicating au .....

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eals) held that the appellant is related person to the collaborator. It was also observed that the appellant did not submit earlier the said documents and also collaboration agreement from which payment of know how fees and royalty etc. could be ascertained. Even though the Ld. Commissioner observed that the documents were not submitted, but he rejected the appeal of the appellant. 3. Dr. J. Arthur Prem, Ld. Consultant appearing on behalf of the appellant fairly submits that both the lower autho .....

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