2018 (7) TMI 2142

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....or the Respondent : Absent on Call ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal, we have heard Shri Pawan Kumar Singh learned A.R. appearing for the Revenue, nobody appeared for the respondent. 2. As per the facts on record, the appellant imported a consignment of pre-workout Food Supplements from Dubai and decl....

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....at the appellant has mis-declared the price actually paid, nor was there a mis-description of the goods imported. It is also not the case that the particular import fell within any of the situations enumerated in Rule 4(2). No reason has been given by the Specified Officer for rejecting the transaction value under Rule 4(1) except that the value of the impugned goods was not in accordance with the....