2015 (8) TMI 578 - SCH - Customs

Determination of Value of goods - Tribunal vide impugned order reported in 2003 (4) TMI 197 - CEGAT, MUMBAI set aside commissioner s order holding that failure by importer to produce manufacturer s invoices, value of goods to be determined by depreciating from original value - Supreme court held that as financial implication was merely sum of rupees five lakhs therefore on this ground alone, appeal dismissed.

Summary

The Supreme Court dismissed the appeal due to a financial implication of rupees five lakhs, without considering the merits of the case. The question of law remains open.