NEELAM ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) Appellant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby the value of the goods imported by the appellants i.e. "embellishment Compatible Rolls" is enhanced on the basis of the contemporaneous import made by the other importers M/s. Akashdeep Impex, Chennai and M/s. Sun and Suns, New Delhi.

(3.) The contention of the appellant is that the goods imported by the appellant are not comparable with the goods imported by the other importer. The contention is that the other items 'Narrow Woven Tapes' Imported by the other importer and the goods imported by the present appellants are distinct item having different characteristic. It is also submitted by the appellant the Bill of Entry in respect of the present import was filed on 15 -6 -1998 whereas the goods imported by the other importer the Bills of Entry was filed on 18 -9 -1997 and 12 -1 -1998. The appellant also pointed out that the appellant import from the manufacturer of the goods whereas the other importer made import from traders. It is also submitted by the appellant that no samples were drawn from their consignment nor from the other importer, therefore, the goods cannot be compared with the goods imported by the other importer.