1997 (5) TMI 272

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..... dents. [Order per : T.P. Nambiar, Member (J)]. - The issue involved in appeal pertains to valuation of second hand used diesel engine. 2. Heard the ld. SDR Sree Victor Thyagaraj. He stated that the Additional Collector has relied on the price of similar goods imported at Bombay and Calcutta and has discarded the transaction value. He pointed that ld. appellate authority in impugned has ac .....

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..... hat is a valuable piece of evidence and before discarding the same sufficient reasons should be given. But it is observed that the Additional Collector has not mentioned about this report in the order. The Collector (Appeals) has not entered a reasoned finding with respect to the acceptability or otherwise of the same. When the goods are actually examined at the option of the department that is a .....

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