AL RIYAZ IMPLEX Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THESE two appeals are directed against Order -in -Original No. 9/2010, dt. 21 -6 -2010 and No. 10/2010 dt. 2 -7 -2010.

(2.) HEARD both sides and perused the records.

(3.) THE appellants herein imported various cosmetics and toiletries. They filed bills of entry and declared the value. The Adjudicating Authority, in both the cases, rejected the transaction value and enhanced the value of the goods imported based upon the Chartered Engineers certificate and demanded the duty, confiscated the goods and permitted them to clear the goods on payment of redemption fine and also imposed penalties. Aggrieved such an order, the appellants are before us.