2010 (8) TMI 203

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... – Held that: - import of identical goods from china treated as Contemporaneous import - contemporaneous imports can be relied upon to enhance the value of imports - allow the appeal of the Revenue – Appeal is dismissed - C/386/2003 - 877/2010 - Dated:- 10-8-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) REPRESENTED BY : Shri C. Dhanasekaran, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Karaikal. We find that the import by M/s. Berger Paints can be treated as contemporaneous import as that import took place just about two months subsequent to the import by M/s. Kiran Pondy Chem. Ltd. The fact that M/s. Berger Paints imported from China while the assessee imported from Hong Kong does not make a difference. The Apex Court has held in a recent decision in the case of Radhey Shyam Ra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X