2010 (4) TMI 931

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....e, for the Respondent. ORDER Heard both sides. These three appeals filed by the department dealt with a common issue. The respondents imported 100% non-texturised polyester lining fabric and filed three Bills of entries on 14-8-06, 26-8-06 and 1-9-06 declaring the price of 0.13 US $ per meter. It is the department's case that declared price was low and hence the same was enhanced to 0.16 US ....

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....the date of clearance of goods in case the importer does not accept the loading of the value. He has noticed that in this case no such orders were passed. The learned DR states that the impugned Bills of Entries were filed in the month of August and September, 2006 soon after the amendment was made in the Customs Act introducing the new provisions under Section 17(5) on 13-7-06. 3. We have cons....