TMI Blog2005 (8) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Both the appeals, arising out of two separate adjudication orders passed by the Commissioner of Customs, Ahmedabad, involve common issues and hence heard together and are being disposed of by this common order. 2. In both these cases, Cyclohexanone was imported by the two importers, who are in appeal before us; the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals. 3. We have heard both sides. 4. The contention of the appellants, that the loading of value cannot be sustained for the reason that, while goods imported in both cases were of Chinese origin, they have been compared for the purpose of valuation, with goods whose country of origin was either Germany or Italy or USA, is well-founded, in view of the definition of identical goods and sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent impugned orders, but further in the present orders the Commissioner has wrongly held that the question of enhancement of value already stands disposed of with the upholding of the same by the Tribunal, and this is not factually correct, as the Tribunal, under the order cited, did not uphold the enhancement of value and was only concerned with the issue as to whether the goods were Cyclohexano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, or under Chapter 38, which is whether the importers sought classification. For all these reasons, we hold that the goods are not liable to confiscation under Section 111(m) of the Customs Act, 1962, and accordingly set aside the order of confiscation in both these cases. 6. For the same reason, penalties imposed upon the importers are also set aside. 7. In the result, we set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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