2007 (4) TMI 455 - AT - Customs

Summary

The Revenue challenged the Commissioner of Customs (Appeals) order on the enhancement of assessable value of Camphor DAB-6 imported by the respondents from US$ 1400 PMT to US$ 2010 PMT. The Tribunal upheld the lower appellate authority's decision, stating that the declared transaction value was rightly accepted based on Customs Valuation Rules. The appeal was dismissed.