2002 (7) TMI 697 - AT - Customs

Summary

The dispute was about the assessable value of 'Maxam brand soaps' imported from China. Customs authorities increased the declared value from US $3.36 to US $5.00 per carton based on an old invoice. The appellant's argument that the old invoice should not be relied upon was rejected. Other contemporaneous bill entries supported the higher value. The appeal was rejected as the appellant failed to provide evidence to support their claim.