2000 (6) TMI 295

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....er]. - This is a Departmental appeal filed against order-in-original number S/26-Misc- 155/97 VB dated 27-3-1997 passed by Assistant Commissioner of Customs, Group VB, New Customs House, Mumbai. Adjudicating authority accepted the invoice value of impugned goods under section 14(1) of Customs Act 1962 read with Rule 4 of Customs Valuation Rules 1988 and directed to finalise provisional assessme....

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....nce the present appeal. 2. The Department prayed to examine as to whether the impugned order passed was legal and proper. Further, the Department has prayed to remand the case to the adjudicating authority for de novo consideration. 3. Personal hearing fixed on 14-7-1999 was attended to by Shri S.N. Kantawala, Advocate, on behalf of the respondent. 4. Respondent reiterated ....

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....ly gone through the records of the case and heard the respondent. 6. I find that no ground has been specified in the Departmental appeal to substantiate the claim that ratio of judgment in the following cases is applicable to this case. (i) Essar Gujarat Ltd. - 1996 (88) E.L.T. 609 (S.C.) (ii) Himson Textiles Engg. Ind. Ltd. - 1997 (93) E.L.T. 301 (Tri.) = 1997 (71) ECR 83 ....