2017 (4) TMI 832

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....ri C. Singh, Assistant Commissioner (AR) for the respondent Per: M V Ravindran This appeal is filed by the appellant against Order-in-Appeal No: 101 (Gr.IID)/2006 (JNCH) 28/07/2006 passed by the Commissioner of Customs (Appeals), Mumbai - II. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2006 we take up the same for disposal in the absence of any repre....

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....e contentions raised before him and rejected the appeal. 5. It is the case of the appellant in the grounds of appeal that the discount which has been offered by the supplier is being extended to others. It is also the submission that they had submitted a certificate from the supplier to the lower authorities as to the discount being offered by the supplier to all and the said discount is on the....

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....by any importer is subject to scrutiny of the assessing officer and can be rejected, but the officer has to follow the provisions of Customs Valuation Rules to arrive at the correct assessable value. It is the findings of the first appellate authority that the goods imported from a trader from Japan and not from the manufacturer; that the importer has not produced any price list to substantiate th....