2007 (3) TMI 148

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....nese origin and filed Bill of Entry dated 5-1-2000 declaring unit price of the goods at US $ 12.25 per kg. CIF for a total quantity of 2000 kgs. The original authority enhanced the unit price to US $ 13.80 per kg.CIF under Rule 5 of the Customs Valuation Rules, 1988 on the basis of the unit price of what was held to be 'identical goods', of Chinese origin, covered by Bill of Entry No. 236021 dt. 7....

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....Rules for the purpose of assessment. It is submitted that the unit price of US $ 13.8 per kg. CIF (Chennai) declared in Bill of Entry dated 7-9-99 was for a quantity of 1000 kgs., whereas the unit price (US$ 12.25 per kg. CIF Chennai) declared by the appellants was for a quantity of 2000 kgs. of the goods and that this difference in quantity was enough not to accept the price of the goods covered ....

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....f Entry dt. 7-9-99 was not "identical goods" with reference to the goods covered under the subject Bill of Entry, they have a point when they say that the import covered by Bill of Entry dt. 7-9-99 cannot be treated as 'contemporaneous import' insofar as the subject import covered by Bill of Entry dt. 5-1-2000 is concerned, the two imports being distant over a period of more than three months. Mor....