1999 (2) TMI 133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per : Gowri Shankar, Member (T)]. -  M/s. Mukund Ltd. imported in July, 1993 a consignment of 20 metric tonnes of manganese of 99.7% purity. The invoice for the consignment, and the Bill of Entry filed for its clearance indicated the value to be US $ 1,225 per metric tonne cif. The department had noticed import of the identical commodity by M/s. Duggar Fibre Pvt. Ltd. at US $ 1,355 per met....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appeal. Hence this appeal by the Commissioner. 2. We have heard the departmental representative and perused the papers. Respondent is absent. 3. There is a gap of three months between the importation under consideration and the importation, the value of which was sought to be applied by the department. Whether one importation is contemporaneous to another does not depend solely on ....