2001 (1) TMI 419

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.... P.G. Chacko, Member (J)]. - We have carefully examined the impugned order, the grounds of appeal and connected records. We have also heard learned JDR, Shri J.M. George, for the appellant-Revenue. The respondents are not represented in spite of notice. This is an old matter and, therefore, we proceed to dispose of this case finally. 2. The brief facts of the case are that the respondents ....

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.... to like goods in the market. The adjudicating authority accordingly ordered assessment on the basis of the value US $ 0.80 per piece. The appeal filed against the decision of the Assistant Collector was allowed by the Commissioner of Customs (Appeals), who directed the lower authority to accept the declared value for the purpose of assessment. The Revenue's appeal now before us is against the ord....

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....ty between the imported goods in question and the standard goods chosen for comparison. We have noted from the order of the Commissioner (Appeals) that the lower appellate authority has found that no contemporaneous importation of the goods adopted for comparison was found in the case and, therefore, the valuation sought to be done in terms of the provisions of Section 14(1) of the Customs Act was....