CYMEX TIME LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides.

(2.) The applicant filed this application for restoration of the appeals. The appeal was dismissed for non -prosecution. In view of the reasons explained in the application, the final order dismissing the appeal is recalled and appeal is restored to its original number.

(3.) The applicant filed this appeal against adjudication order passed by the Commissioner of Customs whereby the value declared by the appellant in respect of Clock Mechanism was enhanced by taking into consideration the import of similar goods by M/s. Ridhi Enterprises.