2004 (11) TMI 356

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....spondent. [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 and value was enhanced as follows :- (a) Or....