https://www.taxtmi.com/caselaws?id=3269 The Tribunal set aside the impugned order and allowed the appeal. The Tribunal found that the goods imported by the appellant were specifically declared as Self adhesive plastic sheeting with paper lining in rolls, while the bills of entry and invoices referred to by the revenue described plastic sheets of various sizes. As the imports relied upon by the revenue were not of the same or similar goods, the Tribunal concluded that the enhancement of rates based on those bills of entry was not sustainable. en-us Mon, 24 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3269 The Tribunal set aside the impugned order and allowed the appeal. The Tribunal found that the goods imported by the appellant were specifically declared as Self adhesive plastic sheeting with paper lining in rolls, while the bills of entry and invoices referred to by the revenue described plastic sheets of various sizes. As the imports relied upon by the revenue were not of the same or similar goods, the Tribunal concluded that the enhancement of rates based on those bills of entry was not sustainable. Case-Laws Customs Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3269