2016 (8) TMI 179

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....dhavan Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER The appellant's grievance in this appeal is that learned Commissioner (Appeals) in appeal, enhanced the imported value of the goods for no rhyme or reason loading 81.82% as against 45% loaded by the adjudicating authority, while appellant was aggrieved by the original order itself which has direc....

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....llate authority since violation of natural of Justice is incurable defect before higher court. 3.  On the other hand, learned AR says that nothing is apparent from record as to not hearing the appellant. Appellant was heard and appropriate loading was done. Therefore, the order of learned Commissioner (Appeals) may not be interfered. 4.  Heard both sides and perused the records. ....