AMRITSAR EXPORTS LTD. Vs. COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) Common issue is involved in both the appeals. Therefore they are being taken up together.

(2.) The appellant made import of original Woollen Mix Hosiery Rags and in the Bill of Entry, declared their value of the goods 0.24 US per Kg. This value was not exempted by the Revenue authorities and value was enhanced as follows : -

(3.) We find that the adjudicating authority in the adjudication order simply enhanced the value on the ground that some imports of woollen synthetic hosiery rags at Mumbai Port as well as in other Custom Houses were made at a higher value.