2002 (2) TMI 535 - AT - Customs

Summary

The appeal was made against Order-in-Appeal No. 328/2001, requesting an open remand to choose between Rule 7 or Rule 7A under Rule 6A of the Customs Valuation Rules, 1988. The appeal was allowed, granting the appellants the option to opt for Rule 7 or 7A with the Proper Officer's permission, while confirming the Commissioner's findings.