2016 (8) TMI 1118

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....tt.Commr.   (A.R) for respondent ORDER The appeal is directed against Order-in-Appeal No. 199/2005(JNCH) dated 15.06.2005 passed by Commissioner of Customs (Appeals) JNCH, Sheva Mumbai-II. 2.  The fact of the case is that the import of the appellant was examined by the adjudicating authority. It was observed that the appellant did not produce any documents before  the ....

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.... documents and also collaboration agreement  from which payment of know how fees and royalty etc. could be ascertained.  Even though the Ld. Commissioner observed that the documents were not submitted, but he rejected the appeal of the appellant. 3.  Dr. J. Arthur Prem, Ld. Consultant appearing on behalf of the appellant fairly submits that both the lower authorities have passed ....