TMI Blog2006 (1) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. 60/2001 dated 28-2-2001 on de novo consideration. The Tribunal, by Final Order No. 1915/99 dated 29-7-1999, directed the original authority to take into consideration the additional evidence produced by the appellant to show that the Mumbai Customs had accepted the declared value of US $ 800 per MT in respect of similar impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the Revenue cannot improve their case by adopting a fresh valuation by citing fresh evidence in the adjudication order and enhancing the value to US $ 1125 per MT. It was not the subject matter of earlier adjudication order and not in terms of the remand order. Therefore, it was contended that when there was contemporaneous import of the same goods at the same time and place at US $ 800 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither in the earlier adjudication order nor before the Tribunal when the matter was remanded for de novo. We have seen the remand order and we find that the Tribunal clearly indicated to the adjudicating authority to only consider the evidence of US $ 800 per MT which was the value of similar goods imported at Mumbai Customs at the same time and place. Therefore, the Chief Commissioner ignoring th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not require any further reduction even by taking the value of US $ 800 per MT. In the result, we order that the value of the imported Dried Ginger is to be adopted at US $ 800 per MT and that the fine and penalty as imposed in the impugned order is required to be confirmed. The impugned order is modified to the extent indicated and the appeal allowed on such terms. (Operative portion of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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