2010 (10) TMI 1006

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.... Shri Naresh Thacker, Advocate, for the Respondent. ORDER This appeal filed by the department is directed against the order passed by the learned Commissioner of Customs in adjudication of a show-cause notice. The proposals in the show-cause notice are to be discerned from the Commissioner's order as the appellant has not furnished a copy of the notice though the appellant in this appeal i....

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....accordingly he was inclined to accept the declared value. In respect of the contemporaneous imports referred to in the show-cause notice, the learned Commissioner considered the quanta of such imports and compared the same with the subject import and, on this basis, he rejected the proposal to enhance the value of the goods on the strength of value of contemporaneous imports. Further, with referen....

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....he learned Counsel for the respondent also, who has contested this appeal on the strength of the findings of the learned Commissioner. 2. After considering the submissions, we have to observe that this is a typical case of the Revenue wherein the allegations and proposals in the show-cause notice are seen reiterated in the memo of appeal without any semblance of documentary support. Even a....