2004 (11) TMI 395

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..... [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant is an importer and has filed an application for retention of file in this Bench in terms of Public Notice No. 1/2001 dated 13-2-2001, issued by the Hon'ble President. The appellant submits that their Head Office is located at Hyderabad i.e. within the jurisdiction of this Bench. Therefore, the prayer of the appellants for rete....

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....n by the appellants. She submits that the Commissioner has given reasons for including the cost of the containers in the value of the imported goods and therefore the appellants should pre-deposit the duty amount. 4. On a careful consideration of the submissions made by both the sides, prima facie, we find that the cited judgment is covered the issue and the finding recorded therein pertaini....