2008 (3) TMI 139

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....[Order Per M. Veeraiyan Member (Technical)]- These appeals are filed by the department against the common order of Commissioner (Appeals) No. 19-22/CUS/APPEAL/LDH/05 dated 15.2.2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The respondent imported Acrylic Strips and filed bills of entries on 17.04.2004, 29.04.2004 and 01.05.2004 and declared the value as US$ 14....

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....The department seeks setting aside of the order of the Commissioner (Appeals). It was submitted that the importer having accepted the enhancement and having not asked for any speaking order should not have been granted relief by the Commissioner (Appeals).  The Ld DR also produced bill of entry No. 001370 dated 23.04.2004 relating to import of acrylic strips in different length and width by M....

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.... us. Examination report in the said bill of entry reads as follows:- "Strips of varying width and length with width being less than 3" and length varying from 1 ft. to 6 ft." 6.2. There is overlapping of the dimensions between the imports under dispute and the import sought to be compared. If there were higher quantum of strips of bigger size then value would be higher. Wide range of dimensions ....