2012 (5) TMI 411

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..... sessee are directed against the order of the Commissioner (Appeals). The learned Commissioner (Appeals) rejected two appeals of the assessee which were filed against two Orders-in-Assessment/Original of the Deputy Commissioner of Customs. The original authority had rejected two refund claims of the assessee, one for duty of Rs.31,268/- which was claimed to have been paid in excess on a Bill of Ent .....

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..... he case file and the submissions of the appellant. I find that the lower authority has enhanced the value on the basis of contemporary evidences. As such, I don't want to interfere with the same.   I uphold the order of the lower authority and reject the appeal filed by the appellant."         3. The above order of the Commissioner (Appeals) is presently under ch .....

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..... oner of Customs on 30.01.2002. The orders of the Deputy Commissioner indicate that the case was posted for hearing on 01.02.2002. Of course, it also says that the personal hearing offered to the importer on 01.02.2002 was not availed. This sketch of facts and circumstances do not appear to substantiate the appellant's grievance that the original authority did not follow the principles of natural j .....

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