2005 (6) TMI 95

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....- Both the appeals filed by the Revenue 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 a....

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....luation. He has also relied on a number of 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. ....