2003 (12) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the assessee challenging the alleged loading of value of Iranian Pistachios with Shell imported by it under Bill of Entry dated 21-10-2002. The appellant declared the value at the rate of US $ 3.21 per kg. which was enhanced to US $ 3.88 per kg. by the Customs authorities. 2. We heard the learned Counsel ....