2008 (12) TMI 168

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..... of Entry and after extending a reasonable opportunity to the appellants of being heard in their defence. - C/310/2002 - 1455/2008 - Dated:- 17-12-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Smt. Sridevi, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].- Vide the imp .....

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..... The only Contention is that the value has been enhanced without furnishing copy of any Bill of Entry for contemporaneous imports of similar/identical goods to them, so as to enable them to offer their comments thereon. 3. We find that the Commissioner has relied upon import by one M/s. Vijayalakshmi Insecticide, Hyderabad for clearance of 15 MTs of the same goods under Bill of Entry dated 26-6 .....

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