2005 (8) TMI 501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri K.K. Srivastav, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Both the appeals, arising out of two separate adjudication orders passed by the Commissioner of Customs, Ahmedabad, involve common issues and hence heard together and are being disposed of by this common order. 2. In both these cases, "Cyclohexanone" was imported by the two ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hs was imposed on each importer. Hence these appeals. 3. We have heard both sides. 4. The contention of the appellants, that the loading of value cannot be sustained for the reason that, while goods imported in both cases were of Chinese origin, they have been compared for the purpose of valuation, with goods whose country of origin was either Germany or Italy or USA, is well-found....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nhancement before the Commissioner, who has passed the present impugned orders, but further in the present orders the Commissioner has wrongly held that the question of enhancement of value already stands disposed of with the upholding of the same by the Tribunal, and this is not factually correct, as the Tribunal, under the order cited, did not uphold the enhancement of value and was only concern....