2008 (10) TMI 207

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....R, for the Respondent. [Order per : S.S. Kang, Vice-President].- Heard learned SDR. Appellant made a request vide letter dated August 18, 2008 to decide the appeal on merit. Brief facts of the case are that the appellant Ramavtar Agrawal, Proprietor of Ramavtar Jewellers brought some gem stones from Bangkok and declared the value of Rs.10,34,489/- (Rupees Ten Lakhs Thirty Four Thousand Four Hun....

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.... revenue is that the goods were re-assessed by the person from the jewellery trade and also by the appraiser and it was found that the declared value was much less than the actual value. The invoice is issued by the son of the importer and these facts are in dispute. 3. We find that the goods were got assessed from one Shri Harish Badhalia, a person from the jewellery trade and also by the jewe....