2001 (2) TMI 443

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..... er per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the value for assessment of cloves of Tanzanian origin imported by the respondent. The department, after noting the declared value of US $ 648 per tonne noted contemporaneous imports of cloves @ US $ 850 per tonne, and proposed enhancement of value to this level. The importer agreed for enhancement of the val .....

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..... it unreasonable that the Dy. Collector did not furnish details of the basis for enhancement of the value. Since that enhancement was later questioned by the importer we think it desirable that the Dy. Commissioner now pass orders incorporating the basis for his enhancement. 4.  Accordingly we allow the appeal and set aside the impugned order of the Commissioner (Appeals). The matter is now .....

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