2003 (6) TMI 298 - AT - Customs

Summary

The appeal was filed by the Revenue challenging the order of the Commissioner of Customs regarding the import of a second-hand Adast Dominant Offset printing machine. The Commissioner accepted the declared value of the machine based on comparison with a similar 1991 model. The Tribunal upheld the Commissioner's decision, stating that the difference in weight alone does not indicate a higher value, and there was no evidence of additional components in the imported machine. The appeal was dismissed.