2005 (3) TMI 215

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..... e it is found that - (a) The appellants have filed this appeal against the rejection of the valuation of Bright Yellow Sulphur Crude imported by them and cleared on Bill of Entry No. 3636, dated 20-4-1999 at the declared price of USD 56.25 per M.T. by comparing the price with the imports effected by one M/s. Jayshree Chem on 28-4-1999 at a price of USD 66.00. (b) On comparison of the d .....

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