2017 (5) TMI 1533

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..... On the question of determination of assessable value of import from related party in Singapore, learned authority called for various documents for scrutiny. But appellant did not co-operate with the said authority.  Appellant filed only two documents as is apparent from para 4 of the adjudication order. Reply to the questionnaire was furnished by appellant as has been elaborated in para 5. P .....

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..... as warranted as raised by appellant. There were contradictory reply to the questionnaire furnished by the appellant as has been recorded by the appellate authority. For the dilatory tactics of the appellant and also keeping the department in dark, the appellate authority upheld the adjudication. 4. Ld. DR says that not only at the adjudication stage, but also at the appellate stage, the appellant .....

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