2002 (11) TMI 700

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....DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported 22 consignments of cobalt metal powder and, after filing bills of entry for warehousing, removed them under bond to the public bonded warehouse at Ankleshwar, in order for the goods to be utilised in its factory at Ankleshwar. When the goods were assessed prior to warehousing, the claim made by the importe....

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....asis for invoking the extended period, that the importer misdeclared the goods as unalloyed or unwrought cobalt. In his order, the Commissioner accepted applicability to the extended period. 3. The notice and the Commissioner's order do not indicate the basis for saying that the material is unalloyed. They proceed on the footing that it is not unwrought. It is, in our view, questionable whet....