2002 (2) TMI 686

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....andit, JDR, for the Respondent. [Order]. - After dispensing with the condition of predeposit of duties, I take up the appeal itself as the issue is covered in favour of the appellants by the earlier decision of the Tribunal in the appellants' own case. 2. Duty has been confirmed against the appellants by observing that as against 9900 MT of Low Ash Mettalurgical Coke imported by the ....

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....& Customs. As such it is their contention that there was in fact an excess 3.910 MT. The appellants have strongly relied upon the earlier decision of the Tribunal and submits that such type of problem is being faced by them in every shipment and earlier cases made out by the Revenue have been set aside by the Tribunal in a number of cases. 4. I have also heard Shri A.K. Pandit, ld. JDR app....

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....3 (S.C.) = 2000 (41) RLT 249 (SC) has laid down that the transit losses, for which payments are made by the assessee to the consumers as compensation for losses cannot be deducted from the assessable value of the goods.............". As such, he has held that in view of the recent decision referred (supra), he has taken a contrary view in relation to the identical issues decided earlier. However, ....