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CESTAT dismissed the importer's appeal against the Commissioner's order enhancing the declared value of imported motorcycle batteries. It upheld the rejection of the transaction value, noting documentary evidence demonstrating that the declared price was substantially lower than contemporaneous international market prices for similar goods. The Tribunal held that the Commissioner rightly proceeded ex parte after the appellant failed to file any reply to the SCN or contest the documentary evidence. A belated request for adjournment at the dictation stage was rejected. Finding no illegality or infirmity, the impugned order was affirmed.
CESTAT dismissed the importer's appeal against the Commissioner's order enhancing the declared value of imported motorcycle batteries. It upheld the rejection of the transaction value, noting documentary evidence demonstrating that the declared price was substantially lower than contemporaneous international market prices for similar goods. The Tribunal held that the Commissioner rightly proceeded ex parte after the appellant failed to file any reply to the SCN or contest the documentary evidence. A belated request for adjournment at the dictation stage was rejected. Finding no illegality or infirmity, the impugned order was affirmed.
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