2009 (9) TMI 681

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....rder per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from the OIA No. 135/2004 dated 23-7-2004 passed by the Commissioner of Customs (Appeals), Cochin, by which the declared price in the Bill of Entry No. 137151 dated 5-1-2004 in respect of 48.03 MTs on goods declared as "Prepainted Coils/Sheets (galvanized base)" from Japan has not been accepted. The Revenue has proceeded to compare....

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....ustifies the enhancement on the basis of the compared price. However, on a query from the Bench as to whether any expert evidence was taken to establish the identity of both the goods to be same, the learned JDR, on perusal of the records, submits that no such evidence has been relied. 4. On a careful consideration and perusal of the description of the item in the impugned Bill of Entry with....