TMI Blog2004 (12) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Velcro Tape and filed Bill of Entry. The value declared by the appellant is not accepted by the Revenue and it was enhanced on the basis of import made by M/s. Fancy Fashions. The contention of the appellant is that M/s. Fancy Fashions made import of the goods from Taiwan whereas the import made by the appellant from China. The contention is that the goods imported by M/s. Fancy Fashions are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashions made import in the month of January 2001 and April 2001 whereas the present import is in August 2001 and the quantity is also almost double than the import made by M/s. Fancy Fashions. In these circumstances, the goods imported by M/s. Fancy Fashions are not comparable goods for enhancing the value of goods imported by the appellant. The impugned order is set aside and the appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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