2000 (6) TMI 295

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..... number S/26-Misc- 155/97 VB dated 27-3-1997 passed by Assistant Commissioner of Customs, Group VB, New Customs House, Mumbai. Adjudicating authority accepted the invoice value of impugned goods under section 14(1) of Customs Act 1962 read with Rule 4 of Customs Valuation Rules 1988 and directed to finalise provisional assessment made earlier, accordingly. Commissioner of Customs reviewed the im .....

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..... ned order passed was legal and proper. Further, the Department has prayed to remand the case to the adjudicating authority for de novo consideration. 3. Personal hearing fixed on 14-7-1999 was attended to by Shri S.N. Kantawala, Advocate, on behalf of the respondent. 4. Respondent reiterated submissions made in memo of cross objection while pointing out that ratio of judgment in the case of M/ .....

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..... ed in the Departmental appeal to substantiate the claim that ratio of judgment in the following cases is applicable to this case. (i) Essar Gujarat Ltd. 1996 (88) E.L.T. 609 (S.C.) (ii) Himson Textiles Engg. Ind. Ltd. 1997 (93) E.L.T. 301 (Tri.) = 1997 (71) ECR 83 (Tribunal) 7. I further find that the facts of the present case are different than the facts of the aforesaid cases. I am, th .....

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