2000 (10) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivastava, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - In this appeal, the importer challenges order-in-appeal No. O/A-545/99 AP Misc. (JCH), dated 21-5-99 wherein order-in-original No. S/10-11/98 GR.IV, dated 15-5-98 was confirmed. 2. Short facts necessary for the disposal of the appeal are as follows : Appellant imported 20.047 MT of Cadmium Metal Ingo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ained in Section 112(a) of the Act. This order passed by the adjudicating authority was challenged before the appellate authority. Appeal having been dismissed, the importer has come up in second appeal before this Tribunal. 3.  The importer Mr. J.P. Sharma personally appeared before us and argued the case. According to him, the packing list showed the size of the cadmium sheets which were....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e value cannot be accepted. 5.  From the files, it is seen that the importer produced copy of 'The Economic Times', New Delhi dated 26-8-99 to support his contention that cadmium plates and cadmium ingots were valued at the same rate. Since the import was on 16-4-98 as against bill of entry No. 1815, the issue of 'The Economic Times' dated 26-8-99 cannot be of any assistance to the assesse....