1999 (1) TMI 125

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....Order per : S.L. Peeran, Member (J)]. -  These are Revenue appeals which had been filed in the Year 1996 as there were defects in the appeal. Re- gistry had issued a Defect memo to the Revenue and the same had not been att- ended. A fresh Defect memo was issued on 5-9-1998 and the case has been lis- ted for mention today. Both sides submit that the issue is already decided in the Respondent'....

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....e as a proposition as put forward in the Grounds of appeal that any sale of goods on high seas prior to importation is an international transfer of goods and therefore, this sale price would constitute a transaction value for the purpose of Rule 4 of the Customs (Valuation) Rules, 1988, as held by the Tribunal in the case of Godavari Fertilisers reported in 81 E.L.T. 535, we do not agree with the ....