1992 (11) TMI 210

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..... Road, Faridabad against the adjudication Order No. 2/AC/92, dated 25-09-1992 passed by the Assistant Collector of Customs, ICD, Pragati Maidan New Delhi, whereby interest amount of US $ 32 PMT paid by the appellants-importer for delayed payment has been ordered to be added to the assessable value of the goods imported vide Bill of Entry No. 104139 dated 24-7-1992. 2. The appellants in their app .....

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..... d the same be set aside with consequential relief to the appellants. 3. Hearing in this case took place on 24-11-1992 when Shri K.C. Jain, Managing Director of the appellants Co. appeared and reiterated the arguments in the appeal. 4. I have carefully examined the appellant s contentions. The instruction dated 5-10-1992 of the Collector of Customs, Customs House, New Delhi reads as follows :- .....

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..... sessment order was passed in this case or not. 5. In the aforesaid regard, I observe that whereas invoice No. IOM -518012/0011 dated 13-5-1992 is for the value of the goods, another invoice No. IOM - 518012/0012 dated 13-5-1992 is for the interest amount of US $ 608.00. The appellants have also filed a copy of the indent dated 2-4-1992 which mentions the price as follows:- US $ 1968/- (US Do .....

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