IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY WEDNESDAY, THE 12TH JANUARY 2011 / 22ND POUSHA 1932 Cus.Appeal.No. 44 of 2009() --------------------------- AGAINST THE FINAL ORDER NO..114/2009 of CUSTOMS,EXCISE & SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT / APPELLANT ----------------------------- THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WELLINGTON ISLAND, COCHIN-682 009. BY ADV. SRI.TOJAN J.VATHIKULAM,SC,C.B. EXCISE RESPONDENT(S): RESPONDENT --------------- M/S. RAJESWARI GRAPHICS, SHOP NO.12, BUILDING 25/26, SHREE PRASTHA COMPLEX, NALLASOPARA (W) DIST.THANE,MAHARASHTRA-401 203 THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 12/01/2011, ALONG WITH CUA NOS.45 & 47 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- CUA Nos.44, 45 & 47 of 2009 --------------------------------- Dated, this the 12th day of January, 2011 J U D G M E N T Ramachandran Nair, J. The question raised in these appeals is on valuation of imported cargo based on which duty had to be paid. It is seen that this Court has already in the decision in Commissioner of Customs v. M/s.Navpad Enterprises reported in 2009(2) KLJ 642, upheld the order of the Tribunal. Following the said judgment, we dismiss these Customs Appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg