2007 (9) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his appeal against the order passed by the Commissioner (Appeals).  The appellants made import of Self Adhesive Plastic Sheeting with paper lining in rolls at the rate of US $ 450 PMT.  On the basis of import made by other importers, the revenue enhanced the value to US $ 750 PMT.  The adjudicating authority assessed the goods at enhanced value. The Commissioner (Appeals) upheld the....