TaxTMI 
TaxTMI 
2000 (11) TMI 417
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....wahar Lal, Advocates, for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are two appeals filed by the assessee against the enhancement of value imported components of VCRs as well as their confiscation. 2. Arguing for the assessee Shri A.N. Haksar, ld. Sr. Advocate submitted that this matter is coming before the Tribunal....
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.... into afresh by the original authority. Similarly, it was also not proper to pass entirely contrary orders with regard to different imports treating one import as that of SKD items and the other as components. In the circumstances, the matter is required to be considered afresh by the original authority. The case is, accordingly, remanded for a fresh decision after giving the appellants an opportu....
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.... items and the other as components. In the circumstances, the matter is required to be considered afresh by the original authority. As the original file is not available, the detailed report on note sheets are not readily available for reference. As evident from the copies of Order-in-Original, the valuation of various items were fixed for assessing the VCRs imported in SKD condition on the basis ....
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....s of Section 14 of Customs Act, 1962". 4. As can be seen from the above findings the Commissioner observed that as the original file is not available, the observations made in the note sheets are not readily available for reference and as evident from the copies of order in original the valuation of various items were fixed for assessing the VCRs imported in condition on the basis of evide....