2011 (3) TMI 200

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....cko   In this appeal filed by the department, the challenge is against the acceptance of the declared value of the subject-goods as also against the reduction of quanta of redemption fine and penalty. The appellant is represented by the JDR. There is no representation for the respondent despite notice, nor any request for adjournment.   2. After examining the records and hearing th....

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....one on the basis of certain report of Docks Examiners . Aggrieved by the order of the adjudicating authority, the assessee preferred an appeal to the Commissioner (Appeals) and the latter, having found no reliable basis for enhancement of the value of the goods, set it aside and accepted the declared value. Further, after considering evidence produced by the assessee regarding margin of profit , t....