( 1 ) DESPITE opportunity, counter has not been filed and it was ordered on April 3, 1991 that in case counter is not filed the will beheard without counter.

( 2 ) RULE D. B.

( 3 ) THE petitioner imported components of electric typewriter and the consignment reached ICD on 27th September, 1985. The bill of entry was filed for clearance of goods. The petitioner deposited a sum of Rs. 86 548. 25 as duty on 27th September, 1985. However, the goods were ordered to be detained and a show cause notice was issued to the petitioner, to which a reply was filed. On 24th December, 1986, the Collector of Customs held the import unlawful and directed for confiscation of the goods. Thereafter, the petitioner preferred an appeal and the same was allowed by the Appellate Tribunal vide order dated 28th April, 1989. It was held that the import was lawful. Howver for the purpose of valuation, the matter was remanded back to the Collector. The Collector of Customs on 11th July, 1990 held that the valuatiott declared by the petitioner was accepted and the goods be cleared at the declared value. The petitioner s grievance is that despite the orders of the Collector, the goods have not so far b