Per Shri V.P.Gulati :

These appeals filed by both the importers and the department arises out of the common impugned order and are therefore taken up together for disposal.

2. The brief facts of the case are that M/s Chirag Exports & Imports (hereinafter referred to as importers) imported 3 consignments of Acrylic fibre from Korea invoiced at US $ 1 per kg. In the case of one of the consignments the invoice shown that the goods were of B grade Acrylic fibre. The authorities however, noticed that Acrylic fibre had been imported by other importers at higher price and took note of the price of the goods from countries other than Korea at a price of US $ 1.35 per kg. 1.70 per kg. and also one consignment from the same country i.e. Korea at US $ 1.47 per kg. The consignments priced at US $ 1.47 was imported under the DEEC scheme over three months prior to the importers' import in this case. The goods were tested by SITRA (South India Textile Research Association) an independent organisation set up by the Industry to ascertain the quality of the goods and the goods as tested by them, as seen from the order of the lower appellate authority were found to be sub-standard and they also op