2017 (11) TMI 1189

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....e appellant. Rep. by Shri R.K. Manjhi, DR for the respondent. ORDER Per B. Ravichandran The appeal is against order dated 28.06.2007 of Commissioner (Appeals-II), Jaipur. The appellants are engaged in trading of computer peripherals. They imported consignments of unrecorded CD-R and DVD-R and filed bill of entry on 22.07.2005 for clearance of the same. The goods were examined, assessed....

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....the matter is 10 years old and has been listed on many occasions. On most of the dates, no one appeared on behalf of the appellant. When the case was last listed on 21.08.2017, Shri Saroj Kumar, Accounts Officer of the appellant appeared and requested for further adjournment. As a last chance, the case was adjourned to 31.08.2017. As no one appeared on this date also, the matter is taken up for di....

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....f costing submitted by the appellant has been rejected without any reason. Even the comparison made is not with reference to contemporaneous price. The entire NIDB data for the relevant time will show the price varied widely. In fact, the Government was considering imposition of anti-dumping duty because the goods sold in the international market are alleged to have been dumped at the prices lower....

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....f the similar goods imported. It was recorded that the appellants have not submitted supporting documents to evidence the genuineness of their transaction value. A plain reading of the impugned order will reveal that none of the submissions made by the appellant has been discussed for a finding. It would appear that the appellant's failure to submit copy of the contract, manufacturer's price list,....