PRASAD ENTERPRISE Vs. CC

JUDGEMENT

(1.) Heard both sides.

(2.) The appellants made an import of Plastic Sheets in rolls, Paper Adhesive Rolls, PP Sheets and Self Adhesive Papers. The value declared by the appellants was not accepted by the Custom Authorities and enhanced on the basis of prevalent price in the International market.

(3.) The contention of the appellants is that the value was enhanced without any evidence. The Revenue is not relying any import made by any other importer or on the basis of any price list etc. The appellants relied upon the decision of the Tribunal in the case of Mohan Sales (India) v. C.C., ICD, TKD, New Delhi, 2004 (91) ECC 682 (Tri.).