PER BENCH:

All the above 05 Appeals are taken up together as the issue involved is primarily whether the appeals filed by the Appellants were correctly rejected by the learned Commissioner (Appeals) holding that the Appellants accepted the enhancement of the value in writing at the time of clearance of the consignment in question.

2. Briefly stated, the facts of the case are that the Appellantsare engaged in the business of import and trading in various types of goods including Polyester Knitted Fabrics of Mix Lot (Rolls of assorted colour and weight) and have been importing the same from Hong Kong/China during the period from May to June 2019 at ICD Dadri against negotiated price. On arrival of goods, the Appellant filed the Bills