2017 (5) TMI 1533

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..... tatement that the order of the Commissioner (Appeals) is not in accordance with the law is of no significance and unreasoned - There were no material evidence before learned Commissioner (Appeals) suggesting that the appellant has replied to the questionnaire properly furnishing relevant documents. The appeal is dismissed with a clear observation that there was no denial of natural justice. - .....

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..... learned authority found that relevant documents called for in respect of joint venture agreement not being produced before him, he passed an ex-parte order dated 22/01/2007. He opinioned that addition of 30% of the declared value thereto under Rule 9 (2) of the Customs Valuation Rules, 1988 would be justified. 3. Before the appellate authority, appellant did not produce entire evidence called .....

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..... ort was made. 5. In the absence of the appellant, the grounds of appeals were examined. In column No.10 of the appeal memorandum, appellant s only prayer is to set aside the order dated 29/05/2007 passed by the appellate authority without stating any good reason. But when there is no evidence to demolish the findings of the authorities below, even though sixteen grounds in appeal have been rais .....

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