2012 (9) TMI 784

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Full Text of the Document

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....er : S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared on behalf of the respondent in spite of notice. The Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby he set aside the assessment order passed by enhancing value of goods. 2. The respondent made import of old and used computer monitors and declared the value of US$ 13 for 15-inc....