2010 (8) TMI 203

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..... – Revenue relying on Contemporaneous import of identical goods from china by another company – 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
Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) R .....

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..... /s. Pure Trading Asia Ltd., 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 .....

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