9911796707
TMI Blog2007 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... and enhanced the value for purpose of levy of duty – After considering the details rejecting the enhancement of value X X X X Extracts X X X X X X X X Extracts X X X X ..... mport licence as per Para 2.17 of the EXIM Policy 2002-07. On this basis, the goods were proposed to be confiscated under Section 111(d) of the Customs Act, the importer was proposed to be penalized under Section 112(a) of the Act and the value of the goods was proposed to be enhanced as above for the purpose of levy of duty. The importer (respondents) waived SCN and personal hearing and also agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the lower appellate authority. 2. There was no representation for the respondents despite notice, when the appeal was taken up for hearing. There was no request of theirs for adjournment either. The appellant was represented by learned SDR, who reiterated the grounds of the appeal. 3. It is the appellant's case that, where the loading of value had been accepted by the importer and duty paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is that no reasons were given by the lower appellate authority for reducing the redemption fine and penalty imposed by the original authority. 4. After examining the records and considering the submissions of the appellant, we find that, there is no challenge in this appeal against the finding of learned Commissioner (Appeals) that both the overseas Chartered Engineer's and the loca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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