1992 (11) TMI 210

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.... - This is an appeal filed by M/s. Bharat Foam Udyog Pvt. Limited, Mathura Road, Faridabad against the adjudication Order No. 2/AC/92, dated 25-09-1992 passed by the Assistant Collector of Customs, ICD, Pragati Maidan New Delhi, whereby interest amount of US $ 32 PMT paid by the appellants-importer for delayed payment has been ordered to be added to the assessable value of the goods imported vid....

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....invoices'; and that the impugned order in this case, therefore, is wrong and the same be set aside with consequential relief to the appellants. 3. Hearing in this case took place on 24-11-1992 when Shri K.C. Jain, Managing Director of the appellants Co. appeared and reiterated the arguments in the appeal. 4. I have carefully examined the appellant's contentions. The instruction dated 5-10-1992 o....

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.... you are requested to inform this office urgently if an appealable assessment order was passed in this case or not." 5. In the aforesaid regard, I observe that whereas invoice No. IOM -518012/0011 dated 13-5-1992 is for the value of the goods, another invoice No. IOM - 518012/0012 dated 13-5-1992 is for the interest amount of US $ 608.00. The appellants have also filed a copy of the indent dated ....