2007 (2) TMI 552

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....hagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, we take up the appeal for disposal after allowing stay of operation of the impugned order. 2. In the impugned order, learned Commissioner (Appeals) has....

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....scope of Rule 2(2) of the Customs Valuation Rules, 1988, SVB issued a circular calling upon the appellants to answer their questionnaire and furnish the requisite documents in support of the declared prices. Though the appellants offered their reply to the questionnaire, apparently, they did not furnish any of the documents required by SVB, nor did they appear before the Additional Commissioner of....

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....mporter on alleged suppression of facts by them. Against the decision of the Additional Commissioner, the party preferred appeal to the Commissioner (Appeals) and the latter sustained the said decision. Hence the present appeal. 4. It is submitted by learned Counsel that a final request for adjournment of hearing was made before the Additional Commissioner but the same was not acceded to. ....

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....e set aside and the original authority is directed to pass a fresh order in accordance with law and the principles of natural justice, after supplying to the assessee all materials/information on the basis of which the transaction value is proposed to be rejected and correct assessable value is proposed to be determined. Since the 'relationship' with the supplier is an admitted fact, it shall not ....