2004 (12) TMI 533

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.... Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby the value of the goods imported by the appellants i.e. "embellishment Compatible Rolls" is enhanced on the basis of the contemporaneous import made by the other importers M/s. Akashdeep....

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....no samples were drawn from their consignment nor from the other importer, therefore, the goods cannot be compared with the goods imported by the other importer. 4. The contention of the Revenue is that all the goods were imported from Taiwan and these goods were interchangeable. Therefore, the value declared by the appellant was not accepted by the Revenue and it was rightly enhanced on th....