2005 (8) TMI 531

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..... ate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of Commissioner (Appeals) who has set aside the order enhancing the declared value under Rule 5 of Customs Valuation Rules, 1988 relying upon a Bill of Entry filed seven days subsequent to the subject import and treating the same to be contemporaneous import. The Revenue has r .....

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..... oraneous value/price noted in the customs house subsequent to the import cannot be applied for a prior import when the assessment of such prior imports is done. In this view of the matter, we would find no infirmity in the order of the Commissioner (Appeals) rejecting the comparable price proposed by the Revenue, of an import about two months prior to import in question and accepting contemporaneo .....

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