2004 (12) TMI 607

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..... . Kang, Vice-President]. Heard both sides. 2.Appellant filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). In this case the appellant made import of goods and declared the same as knitted velvet fabric and declared the value @ US$ 0.9 per meter. The Revenue being of the opinion that the importer has undervalued the goods, taking into consideration .....

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..... value of imported goods. 4.We find that the appellant challenged the impugned order which is passed in pursuance to the remand order passed by the Tribunal. Earlier the value of the imported goods was enhanced on the basis of the standing order issued by the Commissioner of Customs, Bombay. The Tribunal set aside the order and remand the matter by holding that value of imported goods cannot be .....

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