2003 (7) TMI 453

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.... Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal No. 289/2001 MCH, dated 10-7-2001 passed by the Commissioner of Customs (Appeals), Mumbai. 2. Shri J.P. Kaushik, learned Advocate appearing for the appellants drew our attention to the operative portion of the impugned order which reads a....

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....xtent of 20% cannot be sustained. The finalisation is, therefore set aside. The assessments if finalised in compliance of this order will be treated as provisional and the department will be at liberty to finalise the same again after making necessary enquiry and of course following the principles of natural justice in the light of above observations." In the above Paragraph, it was observed by....

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....s. 3. Shri Kaushik submitted that in view of the clear findings given by the Commissioner (Appeals) that the finalisation of the assessment by the impugned order-in-original by loading the invoice value to the extent of 20%; cannot be sustained and the finalisation is, therefore set aside, there is no justification for him to observe that the assessment if finalised in compliance of this o....