2000 (9) TMI 758

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....or the Respondent. [Order per : Archana Wadhwa , Member (J)]. - The dispute involved in the present appeal is as regards the assessable value of second hand aluminium alloy quoted sheets imported by the appellants. 2. As per the appellant duly represented by Shri A. Gupta, ld. Advocate identical goods were also imported by Shri Sushil Kr. Kaiyan, proprietor of M/s. Biswanath Sushil K....

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....s the question of valuation of the goods is concerned. Accordingly, the matter was remanded to the Commissioner to decide the case de novo in the light of the observations of the High Court in the said case of Sushil Kr. Kaiyan. Shri Gupta submits that the Commissioner in the case of Sushil Kr. Kaiyan fixed the value of the goods as Rs. 2544/- per M. T. as against the value of Rs. 2440/- declared ....

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....he High Court. As such the prayer is that the same value be adopted in their also. 3. We have heard Shri V.K. Chaturvedi, ld. SDR. 4. After hearing both the sides we agree with the submissions of the ld. Adv. that the Tribunal while remanding the matter to the Commissioner had observed that the appellants' case is identical to the case of Shri Sushil Kr. Kaiyan and as such the valu....