2002 (2) TMI 233

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....aluation of goggles imported by the appellants from China. The appellants, claiming the goods to be stock goods, have declared the value as US $ 0.20 C & F Calcutta per piece. The assessable value of the same was enhanced to Rs. 34.80 per piece on the basis of import of the similar goods through Calcutta Custom House, after allowing the quantity discount of 25%. 2. The appellants duly represented....

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....s the alleged contemporaneous import is purchased from the dealer of Hongkong. He also submits that the relied upon documents show that the goods were assorted sun glass whereas in their cases it is the stock goods. As such, the relied upon import cannot be held to be contemporaneous import merely because the country of origin in both the cases is China. 3. Shri D.K. Saha, ld. Consultant, relied ....

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....ntemporaneous imports of identical or similar goods. He also submits that they have placed on record the contemporaneous imports before the adjudicating authority showing more or less the same price accepted by the Revenue. 4. We have heard Shri T.K. Kar, ld. SDR who reiterates the findings of the authorities below. 5. After carefully considering the submissions made from both the sides, we agre....