2014 (6) TMI 545

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....mmissioner made presumption that the car imported was new although the sale invoice of Dollar Auto Works submitted by the importer - respondent is of 2007 model, revenue was aggrieved by his order submitting that the import of car was made in violation of the EXIM Policy and when he confiscated the car he imposed a mild redemption fine and penalty. Record also shows that there is undervaluation of....

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....mported car. All these aspects contributed to value of the import to re-determination of the assessable value. 2. Although several notices have gone to the respondent, there is no appearance by Respondent. On the last occasion on 07.02.2014 it was made clear that in absence of the respondent, revenue appeal shall be allowed. Even than the respondent remained silent without contesting the appeal....