2009 (10) TMI 920 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the department's appeal against the impugned order related to Customs Valuation Rules, 1988. The lower appellate authority reversed the original authority's finding that importers were related to the supplier. The department's appeal was dismissed as no evidence was presented to alter the lower appellate authority's decision. The respondent's cross objection was also disposed of.