1998 (11) TMI 369

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.... None, for the Respondent. [Order]. - These are two appeals filed by the Department against the Order passed by the Deputy Commissioner in the matters of M/s. Preethi International and Suresh Auots, Madras. The Advocate pleaded these are imports of parts of diesel engines, cylinder block and gear box of Preethi International and cylinder block assembly in the case of Suresh Autos. The Depar....

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....es. In fact in a case of import by United Motors, later than the imports by the appellants (i.e. later than February, 1997), the department has accepted similar value for similar goods. It would be inappropriate to revise the value of earlier consignments while subsequent consignments are assessed at the same value. 4. It is not also correct that these should be valued as working diesel en....

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....4800 Full engine with gear box vide B.E. No. 2295 dated 8-7-1998 400 9960           Full engine without gear box vide B.E. 5858 dt. 15-7-1998 340 8466 S. No. 1 & 2  : M/s. Preethi International S. No. 3.    : M/s. Suresh Auto 5. His plea is that the full engines are available for Rs. 9960 with gear b....

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....umber of full diesel engines with or without gear boxes, the value assessed at Bombay is only Rs. 9960 and Rs. 8466 respectively. While department is using the statements of post importation nature, it is a case to which the value was actually appraised by the department. This is not a case in which the appellant declared the value and the same is not accepted by the department and new evidence is....