1998 (5) TMI 68

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....y, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated, facts of the case are as follows :- 1. The appellants herein imported ladies auto umbrella handle complete  set and declared the value of the same at U.S. $ 0.30 per dozen set. The  Customs authorities, however, felt that the value of the goods as imported  above, was less when compared ....

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....s is not correct as has been held by the Tribunal in another matter in the cases of (i) M/s. Jain International, Calcutta & (ii) M.P. Umbrella Factory, Calcutta dealt with in the Tribunal's Order No. A-229-230/CAL/98 dated 6-2-1998 [1998 (101) E.L.T. 139 (Tribunal)]. In this connection, we reproduce Para 5 of the said order of the Tribunal :- "5. We have carefully considered the submission....

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....ents of the Tribunal, (i) 1997 (19) RLT 457, (ii) 1996 (88) E.L.T. 200 as cited in the said order dated 6-2-1998. He, therefore, prays for allowing the appeal as has been ordered by the Tribunal's aforesaid order dated 6-2-1998. 3. We have heard ld. JDR, Shri R.K. Roy. He submits that the Customs authorities had no basis to evaluate the imported goods except to compare with the value of th....