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TMI Blog2011 (4) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the foreign supplier - Department has relied on the assessee's letter in which they have stated that they are getting 10% commission on FOB value on the imports made through them - Neither this letter nor other case records are available with the Department, in absence of documentary evidence, Revenue can not find fault in the impugned order, no merits in the appeal filed by Revenue and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector (Appeal) by order dated 31.8.1990 held that there was gross violation of principles of natural justice as no evidence was disclosed to the respondents on the basis of which the loading of 10% over and above the invoice value had been ordered. On the basis of remand direction the Asst. Commissioner has passed another order dated 14th April, 1999 holding loading of 10% in respect of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the old Valuation Rules or new Valuation Rules. 4. The department has challenged this order-in-appeal before this Tribunal on the ground that observation of Commissioner (Appeals) that no evidence of imports at higher value at the material time has been indicated has no bearing in this case. Hence evidence or lack of it of import at higher value cannot be the only and absolute reason for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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