1998 (3) TMI 433

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....r : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the order dated 14-8-1991 passed by the Addl. Collector of Customs, New Delhi is under challenge. The Addl. Collector has passed the following order :- "14. In view of the foregoing, I pass the following order : The goods should be assessed provisionally on the basis of the prices of these bearings as per the 1979 price li....

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....earing numbers. On this ground, he held that there was no mis-declaration of the description. 3. As regards the value, he had referred to the practice in the Customs House that consignment were being released provisionally with 20% extra duty deposit for the difference of duty between the invoice value and the value at 1979 price list less 80%. The adjudicating authority had followed the s....