made by the respondent for the said import was justified from the evidence produced by the parties, hence, granted the relief sought for by the respondent.
In an appeal filed by the respondent herein, the Commissioner of Customs Appeals , Chennai, by his order dated 15.4.1998 allowed the same, setting aside the order of the Assistant Commissioner and held that the claim for credit at US 36 per kg.
for Vitamin Mix imported for the purpose of passbook credit against the exports made of prawns and fish products is companyrect, hence, he rejected the claim of the respondent for fixing the said value at US 36 per kg.
The Assistant Commissioner of Customs by his order dated 5.2.1998 held that the value accepted by the Department at US 8.2 per kg.
While the Assistant Commissioner relied on the importation price paid for by some similar importers, the Appellate Commissioner as well as the Tribunal chose to rely upon the document produced by the respondent though of a single import.
In an appeal filed by the Department before the Tribunal, as stated above, the Tribunal accepted the view of the Commissioner of Appeals while dismissing the appeal of the appellant herein.
SANTOSH HEGDE,J. These appeals are preferred by the Commissioner of Customs, Chennai, against an order made by the Customs, Excise and Gold Control Appellate Tribunal, South Zonal Bench at Madras the Tribunal .
