2002 (3) TMI 190

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....plication for stay came up it was agreed that the appeal itself can be disposed of. We, therefore, proceed to dispose of the appeal. 2. The challenge in this appeal at the instance of the assessee is against the Order-in-Appeal No. 90/93(7-cc) Cus./Collr.(A)/AHD, dated 10-3-93. The appellant had filed Bill of Entry dated 24-10-83 for clearance of vessel M.V. Captain Coasts for breaking together w....

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.... appellant. Thereafter, a further order was passed by the adjudicating authority dated 24-4-2000 in remand proceedings. The above order was again taken up by the assessee which resulted in the order under challenge in this appeal. 3. The appellant had contended before the Commissioner (Appeals) that valuation of crane at Rs. 10 lakhs is not justified as it is without any basis whatsoever. It cont....

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.... as 'comprehensive one.' After going through the same, we find that it is anything but a "comprehensive report". It seems that Inspector had some talk with one or two persons of the business concern who also could not give a definite information about the value of the crane as they had no opportunity to see the same. The assessee is perfectly justified in contending that for fixing the value of th....