PRASAD ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) Appellant filed these appeals against a common Order -in -Appeal passed by the Commissioner of Customs (Appeals), Mumbai. Appellant made import of "Acrylic Offcuts" and filed Bills of Entry declaring the price of US 400 per M.T. The goods were examined by the Customs authorities and the Customs authorities segregated the goods and enhanced the value of 'Acrylic Off -cuts' having width of 36" to US 450 PMT and width between 36" to 48" to US 615 PMT.

(3.) The contention of the appellant is that the appellant imported Acrylic Offcuts and the contract price was US 450 PMT. The action of the Customs authorities for segregation of the goods which were Acrylic Offcuts is not sustainable and further the value was enhanced without any evidence regarding the contemporaneous import.