1996 (3) TMI 220

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....er : J. H. Joglekar, Member (T)]. -  This is an appeal against the order of the Collector of Customs (Appeals), Bombay upholding the order of the Assistant Collector enhancing the value for assessment from GBP 14,000/- (C&F) to GBP 22,163/- (C&F) for one used 4" Horizontal Upset Forging Machine. 2.  In his order the original authority held that the value as declared by the importer....

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....f the case. The contentions made in the appeal memorandum and the submissions made by the Learned DR. 6. In the appeal memorandum, the plea has been made that the Learned Assistant Collector did not himself examine the machine nor he take the assistance of experts in the examination for determination of the value but he merely depended upon the Dock Appraiser's examination of the material ....