V.D. INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellants had imported a consignment of calculator parts and, for clearance thereof at the Customs, filed Bill of Entry dated 16 -12 -96 themselves assessing the goods to Customs duty of Rs. 1,78,451/ - on the declared value of Rs. 2,36,189.87. This amount itself was paid on 18 -12 -96. On a second check including examination of the goods, the proper officer of Customs enhanced the value of the goods to Rs. 5,93,386.43 and demanded duty on the differential value. This demand was challenged by the party before the Commissioner (Appeals). But, that was not successful. The party preferred appeal to this Tribunal and, by Final Order No. 990/98 -A, dated 15 -7 -98 [1999 (113) E.L.T. 951 (T)], the Tribunal set aside the enhancement of value in respect of a few parts and upheld the value enhancement in respect of the rest of the parts. The matter was accordingly remanded to the original authority for re -quantification of assessable value and duty as also redemption fine and penalty. Pursuant to this remand, the adjudicating authority requantified the assessable value and duty and reduced the redemption fine and penalty. Still aggrieved, the party preferred appeal to the Commissioner (Appeals) but, the latter upheld the decision of the lower authority. The dispute again came up before this Tribunal and the Tribunal passed Final Order No. 134/2000 -A, dated 1 -3 -2000 [2000 (118) E.L.T. 456 (T)], the operative part of which is extracted below : -

(2.) Heard both the sides.

(3.) Ld. JDR has sought to defend the orders of the original and first appellate authorities on the strength of the findings contained therein.