1998 (3) TMI 433

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..... the Revenue, the order dated 14-8-1991 passed by the Addl. Collector of Customs, New Delhi is under challenge. The Addl. Collector has passed the following order :- 14. In view of the foregoing, I pass the following order : The goods should be assessed provisionally on the basis of the prices of these bearings as per the 1979 price list less 80% with 20% extra duty deposit for difference of d .....

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..... aration of the description. 3. As regards the value, he had referred to the practice in the Customs House that consignment were being released provisionally with 20% extra duty deposit for the difference of duty between the invoice value and the value at 1979 price list less 80%. The adjudicating authority had followed the same. Further, he had asked the importers to submit a valid import licenc .....

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..... order passed by the adjudicating authority. We have gone through the grounds of appeal urged by the Revenue. We find that the Addl. Collector of Customs had given the certain directions for assessing the goods provisionally on the basis of the invoices as per practice in the Customs House. He has also demanded valid import licence. In the facts and circumstances of the case, we do not find any gr .....

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