2003 (1) TMI 329

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..... Nair, Member (T)]. This appeal is directed against the Order-in-Original No. AKR/CC/ICD/TKD/30/2002, dated 9-4-2002 of the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi. 2. The dispute relates to import of one set of second-hand Water Extrusion Plant imported by the appellant under EPCG Scheme. The impugned order has held that the value of the Extrusion Plant imp .....

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..... r of the Tribunal, the finding would have been that the import was within the value of the EPCG Licence. The next objection of the appellant is that the impugned order has made an addition of 1% towards landing charges for the valuation of the Hydraulic Press. The appellant points out that this addition was not called for in the facts of the present case inasmuch as the appellant s order with the .....

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..... nt import of batteries did not form part of the proceedings. Therefore, the appellant was right in contending that the subsequent import could not form part of the adjudication proceedings carried out pursuant to that order. There is also merit in the appellants submission that the landing charges remained included in the value declared in the Bill of Entry since the terms of the transaction with .....

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