2000 (1) TMI 438

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..... [Order per : Gowri Shankar, Member (T)]. We are concerned in this appeal of the value of the Imco brand nickel square imported by the respondent to this appeal. The application is by the department questioning the legality and propriety of the Collector (Appeals) holding that it is the price in the contract between the seller and the buyer of the goods which should form basis of the assessab .....

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..... d the prices of contemporaneously imported goods now cited in the department s appeal is not referred to in the Asstt. Collector s order. It is not entirely clear whether these prices were communicated to the importer or not. Importer had waived written notice. Accordingly we accept the prayer made by both sides that the matter should be sent back to the Asstt. Commissioner for communicating to th .....

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