2002 (9) TMI 595

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..... [Order per : P.S. Bajaj, Member (J)]. - The appellants have filed the present ROM application seeking rectification of mistake in the Final impugned Order No. 848/2000-A, dated 16-10-2000 [2000 (128) E.L.T. 223 (Tri.)]. 2. The learned Counsel has contended that the value enhanced by the Customs Authorities for the purpose of payment of duty, could not be taken for licence purpose a....

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....at that time. It is a question of interpretation of the Imports Exports (Control) Act read with Import (Control) Order, 1955, as to whether the licence value can be taken to be the same, which had been determined for the purpose of payment of duty or not. The Tribunal has taken the view on this issue in affirmative by observing that it could be taken into account as there could not be two values; ....