2004 (7) TMI 540

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....er : S.S. Kang, Member (J)]. - Appellants filed this appeal against the Order-in-appeal passed by the Commissioner of Customs (Appeals), New Delhi. 2. Appellants made import of acrylic sheets and declared the value of the imported sheets at the rate of US $ 450 PMT. The customs authorities were of the opinion that the value was misdeclared. Appellants made request for provisional release o....

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....iven any finding on this issue. 5. In this case, the appellants declared the value of the goods in question @ US $ 450 PMT. In respect of two imports, the Commissioner of Customs, Amritsar vide orders dated 16-3-2001 dropped the proceedings and accepted the price declared by the appellants @ US $ 450 PMT. In the present case, the customs authorities enhanced the value to US $ 700 PMT on the ....