2003 (8) TMI 275

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..... ent. [Order per : Gowri Shankar, Member (T)]. The appellant imported in August, 1995 a consignment of 15 tons of low density polyethylene declaring the total value of Rs. 4,4,6091/-. The value of the consignment was increased to Rs. 5,93,009/- by the orders issued on 8-11-1995 by the Asstt. Collector. The importer appealed this order on the ground that no basis had been made out for enha .....

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..... tificate as far as we are aware has no basis in law and are based solely on administrative arrangements between the customs and the custodian of the goods. Instances are not unknown in which the custodian has declined to accept the detention certificate. Accordingly, the view of the Commissioner (Appeals) that he has no authority in law to issue the certificate has to be confirmed. 3. In the jud .....

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