2016 (8) TMI 1327

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....for the Appellant. None, for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - In the adjudication order the adjudicating authority loaded 20% in the invoice value in respect of imported goods on the apprehension giving the following finding : "It is noticed that the party (importer) has not submitted reply to the department show cause notice dated 25-5-2000 issued to them....

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....r are related persons therefore the transaction value was not accepted. Since the respondent has not produced any documents the adjudicating authority has rightly enhanced the value by 20%. 3. None appeared on behalf of the respondent. 4. We have carefully considered the submissions made by ld. AR and perused the records. It is observed from the original order that except the alleg....