2000 (8) TMI 149

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....e stay application and on hearing Shri K.M. Patwari, JDR, for the revenue, it appeared to us that on a short point, the appeal itselt could be disposed of. We do so by granting waiver of pre-deposit of the differential duty confirmed not covered by the revenue deposit. 2. The appellants imported Gambier in 10 M.T. lots and declared value of 1700 US$ PMT in five separate consignments. The Assistan....

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....rm of valuation of contemporaneous imports citing the relevant case law. Before the Commissioner (Appeals) in their appeal memorandum the importers had challenged this finding suggesting that the Assistant Commissioner had misinterpreted the rule. In the appeal memorandum certain case laws were cited in their support. 4. In the face of the submissions what was required of the learned Commissioner....