TMI Blog2017 (3) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 27-12-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Ms. Padmavati Patil, Advocate, for appellant Shri Chatru Singh, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 336/2006 MCH/DC/GVC/05-06 dated 01.08.2006 No. 336/2006 MCH/DC/GVC/05-06 dated 01.08.2006. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding loading of the value of the goods imported. It is the case of revenue that the goods imported from supplier being a shareholder in the parent company the transaction value needs to be rejected and loaded by 20% of the value. This loading was contested on merits by appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted on 06.06.2000 or on 12.06.2000 26.05.2000 (p/50) The Appellants requested for time upto 30.06.2000 for submission of documents since the concerned person was not available 14.06.2000 (p/51) Ld. Assistant Commissioner of Customs, through Order No. S/9-152 GATT/99 GVC ordered that all goods imported from Unilever Thai to be assessed after adding 20% of the declared CIF value to arrive at the assessable value 06.05.2002 (p/56) Commissioner of Customs (Appeals) remanded the matter to the Original Adjudicating Authority to re-examine the evidence produced by the Appellants on merits and take a final decision. In the said Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the documents were already submitted vide the said letter and till date no communication has been received from the Customs Dept. and wanted to ascertain the status of the case 10.02.2006 (p/63) Personal hearing was accorded on 21.02.2006/24.02.2006 27.02.2006 27.02.2006 (p/64) The Appellants requested for adjournment of the said personal hearing since the concerned person was not available. 07.03.2006 (p/65) Ld. Deputy Commissioner of Customs, through Order-in-Original No. 1312/DC/SVB/BGK/05-06 upheld the adding of 20% of the declared invoice value holding that since the importer failed to submit any response to the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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