2015 (8) TMI 1114

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....ndent : Shri Amresh Jain, DR Per Mr. R.K. Singh: Appeals have been filed against Orders-in-Appeal No.36-41/Cus/Appl/DLH-IV/2010, dated 24.09.2010 which upheld the Orders-in-Original as regards the enhancement of the CIF value of imported goods and modified the same as regards the imposition of penalty which was enhanced. 2. When the case was called, there was no representation nor was the....

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....ed the appeals before Commissioner (Appeals). Revenue also filed appeals on the ground that the redemption fine/penalty was inadequate and sought enhancement thereof. Considering the appeals of both sides, the Commissioner (Appeals) passed the impugned order. 4. The appellant assessee is its appeal before CESTAT contended that the value was correctly declared and no grounds have been given for ....

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....find that three dates were fixed by the Commissioner (Appeals) for personal hearing but the appellant did not appear for personal hearing before Commissioner (Appeals). Even so, we find that the impugned Order-in-Appeal has discussed the basis of enhancement of value in accordance with the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 as also the basis for holding the im....