2005 (3) TMI 269

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..... ll these appeals which are hence heard together and disposed of by this common order. 2. M/s. K.D. Exports imported plastic sheeting in rolls and M/s. Y.S. Enterprises imported self adhesive plastic sheeting in rolls. The declared value was not accepted by the Customs authorities who enhanced the value; the importers cleared the goods after paying the duty on the enhanced value; they filed appea .....

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..... rejected the contention of the Revenue that the appellants had accepted the value as determined and held that the filing of the statutory appeal amounted to challenge of the loading by the adjudicating authority. We also note that the decision in the case of Vikas Spinners - 2001 (128) E.L.T. 143 relied upon by the Commissioner (Appeals) in these cases has been distinguished by the later order of .....

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