2017 (5) TMI 27

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....ndent Per D.N. Panda None present for the appellant. The appeal relates to the year 2008 and is 9 years old. There is no adjournment application from the appellant today on record. Taking into consideration of the age of the appeal, that is taken up for disposal with the assistance of Revenue and examining appeal record. 2.1 Appellant while importing the goods in terms of Bill of Entry No....

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....on and value as well as denial of exemption benefit. That resulted in the best judgement invoking Rule 10A of the Customs Valuation Rules, 1988. On the basis of allegation of the notice issuing authority, result of physical examination and failure of appellant to rebut allegations before the adjudicating authority, that authority passed order with the consequence enumerated therein. 4. Revenue ....

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....t when the evidence on record and adjudication order brought out misdeclaration of description and value of import. The goods came without proper accompanying documents. That was declared to be 'Fully Fashioned High Speed Glove Knitting Machine' which was ultimately found to be old and used and not at all new one by the Textile Commissioner. 8. Misdeclaration of description of the goods....

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.... Bill of Entry No.667646 while appellant's goods came to India in terms of Bill of Entry dt. 17.08.2004. Looked into the character of the goods imported and the contemporaneous evidence. Nothing is apparent to hold that application of Valuation Rule was unwarrant. Further, in absence of any contrary evidence, it is difficult to disturb the valuation of import made by the appellant. 10. Cons....