2004 (11) TMI 356

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..... Smt. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Common issue is involved in both the appeals. Therefore they are being taken up together. 2. The appellant made import of original Woollen Mix Hosiery Rags and in the Bill of Entry, declared their value of the goods 0.24 US $ per Kg. This value was not exempted by the Revenue authorities ....

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.... evidence. Adjudicating authority simply mentioned that rags are being imported at Mumbai Port as well as other Custom House at the higher value than the declaration made by the appellant. 3. We find that the adjudicating authority in the adjudication order simply enhanced the value on the ground that some imports of woollen synthetic hosiery rags at Mumbai Port as well as in other Custom ....