1999 (8) TMI 177

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....der two Bills of Entry dated 9-9-1987 and 13-11-1987. Value of the consignment was declared at Rs. 7,305/- and Rs. 7,518/- respectively. The Customs Authorities enhanced the values to Rs. 10,521/- and Rs. l4,688/- respectively. Appellant was compelled to pay duty on that enhanced value as computed by the authorities. On payment of this enhanced duty they cleared the goods. Order imposing duty on the higher value was challenged unsuccessfully before the Commissioner and then before this Tribunal. This Tribunal by Final Order No. 2362/96, dated 18-7-1996 set aside the orders impugned in the appeals. As a result of that decision imposition of duty on the higher value assessed was reversed. Authorities could realise duty only on the value shown....

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....., New Delhi-13." 3. Goods were imported under Bills of Entry Nos. 204455 and 217275 dated 9 & 13th of September, 1987 respectively. Values of the goods covered by those Bills of Entry were given by petitioner/importer, that value was enhanced by the Asstt. Commissioner of Customs. On account of that enhancement, importer was compelled to pay Rs. 5,290/- and Rs. 13,838/- in respect of the goods covered by the above mentioned Bills of Entry. This Tribunal quashed the action taken by the authorities of Customs in enhancing the value. Consequently, they were bound to return Rs. 5,290/- in relation to the goods covered by Bill of Entry No. 204455, dated 9-9-1987 and Rs. 13,838/- in relation to the goods covered by Bill of Entry No. 217275....