1994 (5) TMI 118

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....per : Harish Chander, President]. -  Collector of Customs, Cochin has filed the above captioned appeal being aggrieved from the order passed by Collector of Customs (Appeals). Notices of hearing were issued to the party for the hearing of the stay application as well as the appeal. Accordingly, we proceed to decide the same. Shri A.K. Singhal, the learned JDR is present on behalf of the ap....

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.....K. Singhal, the learned JDR and have gone through the records and also through the written arguments filed by the respondent. The issue in the present matter is whether the freight in the assessable value should be added from the port of shipment or from the country of origin. The issue has already been settled by the Tribunal in the case of Collector of Customs, Cochin v. Mr. Johnson Panthakkan ....

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.... car. In support of his arguments he cited a decision of this Tribunal in the case of B.K. Roy v. CC Calcutta, reported in 1992 (59) E.L.T. 329 (Tribunal) = 1992 (42) E.C.R. 323. Para Nos. 2 to 8 which are relevant to the issue are reproduced below :- * * * * * * 4.  There is no reason to deviate from the earlier decision of the Tribunal in arriving at the assessable value of the car. A....