2017 (2) TMI 1024

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.... appeal is directed against order in appeal No. 64 (Gr.IV)/2006 (JNCH) dated 31.05.2006. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2006 it is being taken up for disposal in the absence of any representation. 3. Heard the learned departmental representative and perused records. 4. The issue is regarding the valuation of the goods imported by the appellant....

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....as not raised any objection nor he has given any protest notice to the concerned group before clearance of the said consignments. I also find that the appellant has paid the excess duty charged after loading the value without any protest. Now after a span of eight months, they filed the said appeals before me objecting the loading of the value by the group concerned. I find that the appellant them....

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....n to load the value on the basis of the chart prepared and evidence available with them in their file. I find that the appellant relied upon certain judgements and facts which are not squarely applicable to these cases as the goods are loaded uniformly on all the consignments arrived and cleared at that period on the basis of contemporaneous invoices. In view of the above observations, I find that....