2005 (8) TMI 603

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....espondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Appeal No. 120/2002-CUS dated 18-12-2002 passed by the Commissioner of Customs (Appeals), Bangalore. 2. On remand from the CEGAT, the Commissioner (Appeals) passed the impugned order in appeal on merits. The brief facts of the case are as follows:- The appellants imported 'Red Coral Stone....

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....ations :- "The main issue to be decided here is whether the goods viz., red coral stones fall under a crude drug category with the requirement of licence to 'actual users'for making Unani/Ayurveda medicines or were the stones for decorative purposes. The importer submitted Release Advice dated 9-3-95 issued by New Customs House, Bombay wherein it was indicated that the Appellant had sought to c....

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....d the order of the Additional Commissioner of Customs, Mangalore." 4.  When the issue came up for hearing, none appeared on behalf of the appellants. Shri R. N. Viswanath, learned SDR appeared on behalf of the Revenue. 5. We have gone through the records of the case carefully. The appellant contended that the goods were meant only for decorative purposes. Only on the insistence fro....

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....e has not discussed anything regarding the enhancement of value from Rs. 7/- to Rs. 14/- per Kg. In our view, the transaction value can be rejected only when the situations mentioned in Rule 4(2) of the Customs Valuation Rules. No proper procedure has been followed in rejecting the transaction value. There is some sort of arbitrariness in the orders of the lower authorities. Hence we set aside the....