2005 (6) TMI 95

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....e against the Order-in-Appeal dated 20-7-98 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy. 2. The respondents imported textile machine valued at Rs. 74,70,500/- c.i.f from M/s. Murata Machinery Limited, Japan. It was held by the lower authority that there was a contemporaneous import of identical goods at higher value. The lower authority confirmed a demand of Rs. 6,31,....

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.... case laws and thus allowed the appeal of the respondents. Revenue is aggrieved over the Order-in-Appeal passed by the Commissioner (Appeals) on the following grounds :- (i)      The view of the Commissioner (Appeals) that the subject import and the import relied on by the lower authority are not contemporaneous is not correct. The date of the subject Bill of Entry is 5-1....