2004 (12) TMI 413

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....Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The applicant filed this application for restoration of the appeals. The appeal was dismissed for non-prosecution. In view of the reasons explained in the application, the final order dismissing the appeal is recalled and appeal is restored to its original number. 3. The applicant filed this appeal against adjudicati....

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....m and majority of the Clock Mechanism is without alarm and only 35,000 out of the total 2,50,000 was only with alarm. Therefore, in these circumstances, the import made by M/s. Ridhi Enterprises cannot be compared with the import made by the appellant. 5. The contention of the Revenue is that M/s. Ridhi Enterprises have filed the Bill of Entry on the same day which shows the higher price of ....