2003 (9) TMI 156

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..... gainst the orders passed by the Commissioner, dated 31-1-2002 enhancing the value of old and used tyres imported and imposing fine and penalty on the importers. The appellant had imported two consignments of old used tyres under Bills of Entry Nos. F11 and F12, dated 14-10-99 declaring their value at Rs. 92,794/- and Rs. 69,595/- respectively. Entertaining a doubt about the value of the consignmen .....

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..... l for the appellant further pointed out that one of the experts who was made available for cross-examination had denied the signature on the document containing his alleged opinion. The other expert was not made available for cross-examination. Under these circumstances no reliance could have been placed on their opinion. Learned Counsel appearing on behalf of the appellant brought to our notice t .....

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