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TMI Blog1998 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Deputy Commissioner in the matters of M/s. Preethi International and Suresh Auots, Madras. The Advocate pleaded these are imports of parts of diesel engines, cylinder block and gear box of Preethi International and cylinder block assembly in the case of Suresh Autos. The Department is attempting to consider them as higher value engine parts and wanted to revise the value, redemption fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the department has accepted similar value for similar goods. It would be inappropriate to revise the value of earlier consignments while subsequent consignments are assessed at the same value. 4. It is not also correct that these should be valued as working diesel engine sets as seen that Preethi International imported 138 pieces of cylinder block and 46 pieces of gearboxes. Suresh Autos impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r box vide B.E. No. 2295 dated 8-7-1998 400 9960 Full engine without gear box vide B.E. 5858 dt. 15-7-1998 340 8466 S. No. 1 2 : M/s. Preethi International S. No. 3. : M/s. Suresh Auto 5. His plea is that the full engines are available for Rs. 9960 with gear box and without gear box for Rs. 8466. Thus the department is not corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Bombay is only Rs. 9960 and Rs. 8466 respectively. While department is using the statements of post importation nature, it is a case to which the value was actually appraised by the department. This is not a case in which the appellant declared the value and the same is not accepted by the department and new evidence is shown that the appellant s declaration is not correct. While the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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