1996 (5) TMI 142

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..... SDR, for the Respondent. [Order per : Justice U.L. Bhat, President] - The common appellant in these appeals imported various items of dry fruits from Afghanistan at a time when the duty was specific and not ad valorem. The Custom House suggested enhancement of the value. It is said that at that stage the appellant or his agent was prepared to accept the value. Subsequently the jurisdictional O .....

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..... of manipulation, the officer may be justified in debiting the CIF value against the value of the licence. This situation is absent in the present cases. We, therefore, set aside the orders of the Assistant Collector debiting the assessed value against the value of the licence and also setting aside the orders of confiscation and fixation of redemption fines. 3. Appeals are allowed.
Case .....

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