2005 (2) TMI 272

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..... ic Mfg. Co. Ltd. have filed this appeal against, Order-in-Appeal No. 13-Cus/APPR/ICD FBD/DLH IV/2004, dated 26-2-2004 by which the enhancement of the assessable value of acrylic offcuts imported has been confirmed by the Commissioner (Appeals). 2. We heard Shri K.K. Anand, learned Advocate, and Shri R.C. Sankhla, learned SDR. The learned Advocate mentioned that the Appellants had declared the va .....

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..... ions of both the sides, we agree with the submissions of the learned Advocate that clearing the impugned goods on the basis of enhanced value does not bar them from challenging the same by way of filing the appeal. The impugned goods were cleared by the Appellants to avoid the demurrage charges. As the Bill of Entry said to be reflecting contemporaneous import of the impugned goods was not made av .....

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