MEGA OVERSEAS Vs. CC

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed these appeals against Order -in -Appeal passed by the Commissioner (Appeals). The common issue is involved in these appeals, therefore, the appeals are being taken up together. The appellant made import of LDPE processed granules and filed two Bills of Entry declaring the price as US 390 PMT. The Custom authorities enhanced the value of US 483.38 PMT in one case and US 499.32 in respect of 2nd Bill of Entry. This enhanced price is accepted by the appellant and duty was paid accordingly. Thereafter, the Custom authorities issued notice to the appellant for further enhancement of nature of goods. The value of the goods imported was enhanced to US 533.75 PMT and US 544.99 PMT. The appellant contested second enhancement and the adjudicating authority confirmed the differential duty on the basis of enhanced nature of goods. The appellant filed appeals but the same were dismissed.

(3.) The contention of the appellant is that the second enhancement in respect of value of the goods imported by them is without any basis and in the demand notice no ground is mentioned asking for differential duty.