2014 (7) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on behalf of the respondent in spite of notice. Heard the learned A.R. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside the adjudication order. The respondent made import of flower seeds through courier. The adjudicating authority, after taking into consideration the provisions of Courier Import & Expor....