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2004 (7) TMI 158

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....V/99-Bom. - A/808-809/2004-WZB/C-III<br>Customs<br>Valuation (Customs)<br>S/Shri S.S. Sekhon, Member (T) and T. Anjaneyulu, Member (J) [Order per : S.S. Sekhon, Member (T)]. - In these two appeals va....

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..... The reason, placed by the Commissioner (Appeals) is, that during the personal hearing before the lower authority on 16-10-98, the appellants agreed enhancement on the declared value to be a reason t....

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