2010 (8) TMI 203

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..... SDR, for the Appellant. Shri S. Venkatachalam, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner (Appeals) who has set aside the enhancement of value of Titanium Dioxide B101 Anatase imported by the respondents herein in September 2001. 2. We have heard both sides. We find that the value decla .....

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..... Commissioner of Customs, Mumbai - 2009 (238) E.L.T. 14 (S.C.) that contemporaneous imports can be relied upon to enhance the value of imports. 3. In the light of the above discussion, we set aside the impugned order of the Commissioner (Appeals) and allow the appeal of the Revenue. 4. The cross-objection filed by the importer is only in the nature of comments upon/reply to the appeal .....

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