2004 (7) TMI 179

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..... Order-in-Appeal passed by the Commissioner of Customs (Appeals), Mumbai. Appellant made import of "Acrylic Offcuts" and filed Bills of Entry declaring the price of US $ 400 per M.T. The goods were examined by the Customs authorities and the Customs authorities segregated the goods and enhanced the value of 'Acrylic Offcuts' having width of 36" to US $ 450 PMT and width between 36" to 48" to US $ .....

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..... d examination. The value of the Acrylic Offcuts having width up to 36" is taken as US $ 450 PMT and width between 36" to 38" is taken as US $ 615 PMT. These values were enhanced after taking into consideration several contemporaneous imports from the same country of origin. I also find that the appellant has not produced any evidence which proves that the duty on enhanced value was paid under prot .....

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