2005 (12) TMI 373

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.... Shri O.P. Arora, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  Heard both sides and perused the record. The grievance of the appellant is that the consignment of PVC flooring imported from U.K. has been assessed after loading the import value. The declared value of the consignment was about Rs. Two lakhs. The consignment was assessed at the enhanced value of Rs. 6.....