2007 (4) TMI 608

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....tawala, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Appeal No. C/724 of 2003 is an appeal filed by the Department against the order in appeal No. 150/2003 (36-KDL)/Cus/Commr(A)/Ahd dated 21-7-2003 and Appeal No. C/770 of 2003 is a department's appeal against the order in appeal No. 150/2003 (36-KDL)/ Cus/Commr(A)/Ahd dated 21-7-2003. 2. Heard both sides. 3....

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....authority enhanced the same based on value of import from Singapore mentioned above at the rate of US $ 325 PMT and the Commissioner (Appeals) held the imports are not comparable in quantity and in terms of country of origin and therefore, allowed the party's appeal. 5. Learned SDR reiterated the submissions given in the grounds of appeal. 6. Learned Advocate for the respondents su....