TMI Blog2001 (8) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Karnal Singh, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two sets of application filed by two importers have common facts. One set of application is for waiver of predeposit of penalties imposed. The other set of application seeks early hearing of the appeal. Since the facts are common, these applications are being disposed of vide this common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard the importers. During the hearing and passing of the final orders at the request of the importers, permission was granted to clear the goods as mentioned above in terms of the bank guarantees. 4. The Commissioner issued final orders in both cases confirming the enhancement, but fixing the final price at US$ 1129 PMT CIF. He held that in each case the importers had misdeclared and held the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Eicher Tractors Ltd. v. Commissioner of Customs, Mumbai [2000 (122) E.L.T. 321 (S.C.)]. The Commissioner did not adopt the ratio of these judgments on the ground that subsequent to the issues arising leading to the cited judgment, Rule 10A was introduced in the Customs (Valuation) Rules. 6. We have considered the submissions made by both sides on the applications. The early hearing ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge makes a prayer and that is to direct the concerned Customs authorities to clear the future consignments on filing of a bank guarantee. We are not inclined to pass any orders on this application since the Commissioner in the present proceedings had thought it fit to permit clearance in such a manner, we do not think the Commissioner would deny the same facility for the next consignments. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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