2000 (7) TMI 310

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.... Srivastava, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved is the assessable value of Telecommunication equipment imported by the appellant. The impugned order has assessed the goods on the basis of Price List holding that the invoice prices were highly discounted. The order has also imposed penalties on the appellant. 2.  Arguing the appe....

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....separate proceedings. This was not required or permissible since the assessments and payments on" duty were on provisional duty basis. In the circumstances, he seeks setting aside of the impugned order and remand of the case for consideration by the SVB at the time of the finalisation of the provisional assessment. 3.  Ld. DR submits that the proceedings also covered allegations like mis-d....