2008 (4) TMI 91

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..... . [Order per: M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) dated 30-12-2004. The Cross Objection No.115 of 2005 is connected to this appeal. 2. Heard both sides. 3. The relevant facts, in brief, are as follows.      (a) The respondent imported Patchouli Oil and declared a value of Rs. 117/- per kg. The Customs authorit .....

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..... d DR submits that market inquiry was done in the presence of the CHA and the value was not disputed and, therefore, a detailed speaking order was not issued. The appellant filed the appeal before the Commissioner (Appeals) only as an afterthought and that the Commissioner (Appeals) should not have allowed the same. He reiterated the grounds of appeal mentioned in the Memorandum of Appeal. 4. We h .....

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