2011 (4) TMI 957

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....s against the order-in-appeal No. 132/03 MCH dated 17th March, 2003. 2. Brief facts of the case are that the imports made by the respondents from four foreign suppliers were examined as the importers appeared to be the distributors and indentors for the said suppliers. Vide order dated 31.10.89 the value of the import from the said foreign suppliers was ordered to be loaded by 10% and 7% in resp....

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....nd the Commissioner (Appeals) on 17th March, 2003 passed an order by setting aside the Asst. Commissioner's order holding non-maintainable. The Commissioner (Appeals) has observed that no evidence of imports at higher value at the material time has been indicated nor any evidence has been produced to contradict the statements of the respondents that no agency agreement existed between them and the....