2016 (4) TMI 140

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..... ity are correct and having not issued a show-cause notice and followed the principal of natural justice, the assessment of Bill of Entry by loading the value is incorrect. Therefore, the impugned order is correct,legal and does not suffer from any infirmity. - Decided against the revenue - Appeal No. C/132/05 - A/86035/16/CB - Dated:- 2-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member .....

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..... ue process of law and perusal of records set aside the impugned order by recording the following findings:- I have gone through the case records carefully and the submissions of the appellant as well as the record of the personal hearing. I find that the lower authority while enhancing the declared value has not produced any evidence of contemporaneous imports. The burden of proof is on the l .....

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..... nds for such decision. I also agree with the appellant that the lower authority while rejecting the transaction value has failed to follow the procedures prescribed under Rule 10A of the CVR 1988. As against the above reproduced findings, the grounds of appeal is not controverting the factual findings. The findings of the first appellate authority in our view are correct and having not issue .....

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