2000 (9) TMI 469

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.... [Order per : Gowri Shankar, Member (T)]. -  Department not being satisfied that the value declared for a consignment of plastic resin imported by the appellant was correct, proposed to take action to enhance it. The importer waived issue of show cause notice. The Asstt. Collector after hearing the importer, enhanced the value from declared price of US $ 1200 per MT to US $ 1450 MT. He has ....