2002 (12) TMI 457

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....nt. Shri Virag Gupta, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The order of the Commissioner of Customs, Chennai, against which this appeal has been filed, was passed in pursuance of the order of the Tribunal passed on 9-1-1998. The questions before the bench in the appeal filed by the appellant against the earlier order of the Collector were the valuation of th....

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.... the contrary the evidence that was available showed the contrary. 3. The evidence that the counsel for the appellant says was produced before the Commissioner, consists of certificates issued by three suppliers of the goods in the United States of America, American Polyplastics Corp, Edison, New Jersey; Binaka Marketing Inc., also Edison, New Jersey; Lalasis Inc., Newark, New Jersey. Each....