1998 (5) TMI 68

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..... [Order per : P.C. Jain, Member (T)]. - Briefly stated, facts of the case are as follows :- 1. The appellants herein imported ladies auto umbrella handle complete set and declared the value of the same at U.S. $ 0.30 per dozen set. The Customs authorities, however, felt that the value of the goods as imported above, was less when compared to the total value of the umbrella proportionate .....

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..... tional, Calcutta (ii) M.P. Umbrella Factory, Calcutta dealt with in the Tribunal s Order No. A-229-230/CAL/98 dated 6-2-1998 [1998 (101) E.L.T. 139 (Tribunal)]. In this connection, we reproduce Para 5 of the said order of the Tribunal :- 5. We have carefully considered the submissions. We observe that transaction value is the normal rule of acceptance of valuation of the goods, unless it can .....

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..... . He, therefore, prays for allowing the appeal as has been ordered by the Tribunal s aforesaid order dated 6-2-1998. 3. We have heard ld. JDR, Shri R.K. Roy. He submits that the Customs authorities had no basis to evaluate the imported goods except to compare with the value of the complete umbrella and determine the price of the handle set proportionately. He, therefore, prays that the impugned .....

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