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2008 (11) TMI 499

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....the Appellant. Shri Vijai Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These three appeals by the same appellant involve same issue and therefore, are being dealt with by a common order. 2. Heard both sides. 3. The appellant imported consignment of Hooks and Loops (Velcro Tapes) and declared the value as 0.48 US $ per 25 pair metres in respect o....

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....ted to supplies from Taiwan whereas they have imported from China. No contemporaneous import price of the similar goods has been relied upon by the Department, as the price adopted was not the actual import price but the price enhanced by the Department which has been reportedly accepted. The Bill of Entry relating to Dox Industries based on which enhancement was made has not been supplied. It is,....