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2005 (9) TMI 460
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....Advocate, for the Appellant. Shri Manoj Krishna, D.R., for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides in these stay applications, we find that the main appeals themselves could be disposed of at this stage. Therefore, after waiver of pre-deposit, we take up the appeals for disposal. 2. The importers, who are the appellants herein, had i....
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....le with the Custom House. 4. We find that the lower authorities have arrived at the conclusion, after comparing 84% copper content scrap consignments as that of 'Birch grade', which to our mind is not permissible, they have also misdirected themselves by applying the London Metal Exchange Bulletin prices for 'Birch grade'. It is well settled that valuation by comparing with printed prices ....