2001 (8) TMI 835

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....vindraj and Kamal Bulchandani, Advocates, for the Appellant. Shri Karnal Singh, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These two sets of application filed by two importers have common facts. One set of application is for waiver of predeposit of penalties imposed. The other set of application seeks early hearing of the appeal. Since the facts are common, these a....

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....aring the importers. A time frame was also fixed. The Commissioner heard the importers. During the hearing and passing of the final orders at the request of the importers, permission was granted to clear the goods as mentioned above in terms of the bank guarantees. 4. The Commissioner issued final orders in both cases confirming the enhancement, but fixing the final price at US$ 1129 PMT C....

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....ity thereof. In stating so, the importers cited the Supreme Court's judgment in the case of Eicher Tractors Ltd. v. Commissioner of Customs, Mumbai [2000 (122) E.L.T. 321 (S.C.)]. The Commissioner did not adopt the ratio of these judgments on the ground that subsequent to the issues arising leading to the cited judgment, Rule 10A was introduced in the Customs (Valuation) Rules. 6. We have ....