9911796707
TMI Blog2002 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... : Justice K.K. Usha, President]. Challenge in this appeal is against the Order passed by the Commissioner of Customs (Appeals) in Order-in-Appeal No. HKS (566) SVB/2001, dated 6-7-2001. This is the second round of the appeal between the appellant and respondent in respect of the very same issue. Vide Order dated 20-4-93 this Tribunal had set aside the Order passed by the Collector of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contented that the supplier had added 10% on which the supplier purchased the goods in their own name. The original authority took the view that the importer has not been able to demonstrate the complete list of invoice of the goods procured from other sources. He ordered that the goods imported by the appellant shall be assessed after loading 5% to the declared import price. For coming to the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Tribunal in its Order dated 20-4-93. No attempt was made to examine whether 5%, which was directed to be loaded to the import price, was on the basis of any material whatsoever. 3. We find that the impugned orders are not maintainable under law and they are only to be set aside. We, therefore, set aside the impugned orders and allow the appeal. 4. In the light of the view which we have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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