2007 (1) TMI 383

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..... . [Order per : P.G. Chacko, Member (J)]. This application is for early disposal of the appeal, which is against an order of the Commissioner (Appeals) affirming the decision of the lower authority in favour of valuation of the subject goods proposed by the Special Valuation Branch (SVB) of the Department. It appears from the records that the appellants are importers of enzymes and hair c .....

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..... the appellants continue to import identical goods. If correct principle for valuation of the goods is not laid down, they are bound to suffer. There is no question of waiver of pre-deposit in this case, for want of quantification of duty. Ld. SDR has made an endevour to justify the impugned decision. 3. It appears to us that the valuation dispute in this case is one which has a recurring effect .....

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