2018 (11) TMI 100

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....Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 01/2010 (H-II)(D)Cus, dated 17.03.2010 and is filed by Revenue. 2. None appeared on behalf of the Respondent despite notice. 3. Since the matter is of 2010 and there being no response from the respondent nor request for any adjournment, we take the appeal for disposal. 4. Heard Ld. DR and perused the records. 5. Revenu....

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....erein had replied in detail as to the reason for non inclusion of valuation charges in the bill of entry for clearance of imported goods vide letter dated 28.03.2005. The adjudicating authority has recorded that subsequent to letter received from the respondent, no correspondence was entered until a show cause notice was sent to the respondent on 04.08.2008. He had held that the demands raised for....

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....e to know about the fraud, suppression, etc., committed by the assessee. But in the instant case the ingredients for invoking the proviso are conspicuously absent. In response to an AG audit query dated 16.03.2005 as to whether the 'valuation charges' paid to Airline Carrier would form part of the assessable value or not in respect of bushings imported against export of worn out bushes, the Respon....