2001 (2) TMI 443 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the value for assessment of cloves of Tanzanian origin imported by the respondent. The Deputy Collector enhanced the value to US $ 850 per tonne without providing details of the basis for enhancement. The Commissioner (Appeals) set aside the enhancement due to lack of justification. The tribunal remanded the matter to the Deputy Commissioner to pass orders with proper basis for the enhancement. The appeal was allowed, and the impugned order was set aside.