2000 (3) TMI 771

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..... -  This is an appeal filed by M/s. Metec Asia Pvt. Ltd. (hereinafter referred to as appellant) against Order-in-Original No. S/10-209/99 Gr. III, dated 22-12-1999 whereby declared value of impugned goods covered by Bill of Entry No. 7302, dated 16-6-1999 was enhanced from US $ 175 per metric ton to US $ 361 per metric ton for assessment purpose and impugned goods were confiscated under S....

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....accepted for assessment purpose. Appellant further submitted that the adjudicating authority has arbitrarily enhanced the value of impugned goods on the basis of value of raw materials which is totally contrary to Rule 14 of Customs Act, 1962 and provisions of Customs (Valuation) Rules, 1988. Appellant pointed out that adjudicating authority has travelled beyond the four corners of show cause noti....