S.V. Maruthi, Member (J)

1. The appeal arises out of an order-in-original No. 8/91, dated 15-1-1991 of the Addl. Collector.

2. The appellants imported a consignment of "Y.K.K. polyester zippers type LFC-32, No. 3, size 8" of Japanese origin from Singapore under invoice number RIC/9023 dated 15-6-1990. The total number of zippers imported are 4,10,000 pieces. The value declared by the appellants is at the rate of Singapore dollars 13 per 100 pieces. The total value of the consignment was Singapore $ 53,300/- C.I.F. The Bill of Entry was filed on 23-6-1990.

3. The appellants did not insist on a show cause notice as they were incurring heavy demurrage. However, the Addl. Collector enhanced the value of the goods imported without hearing the appellants. The appellants, therefore, approached this Tribunal by way of an appeal. This Tribunal set aside the order of the Collector and remanded the matter to the Addl. Collector with the following observations :

"We, therefore, without going into the merits set aside the impugned order and remand the matter to the Collector of Customs, Delhi with the following directions :-

(i) The appellants should file written submissions before the Collecto