2016 (9) TMI 1010

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....i, Advocate for the Appellant. Shri S.J. Sahu, Asst. Commr. (A.R.) for the Respondent. ORDER Per: M.V. Ravindran: This appeal is directed against the Order-in-Appeal No. 79/2005 MCH dated 04.02.2005 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. Heard both sides and perusal of the records. 3. The issue involved in this case is regarding the valuation of one Mercede....

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....ervation of the Hon'ble Tribunal in its remand order is not a point of dispute in the present appeal. The appellants are contesting the inclusion of price of accessories in the value of the car determined by the lower authority. Valuation of the same was not a point of determination before Hon'ble Tribunal, and the appellants also did not contest the same at the time of appeal before Hon'ble Tribu....