2008 (6) TMI 132 - AT - Customs

Enhancement/loading of value of the black raisins (without seeds) imported by the respondents herein from the declared value - value obviously depends on quality of black raisin well as other conditions such as crop and it has not been held that both factors were common to imported goods as well as the goods on the basis of which the loading was carried out. - setting aside of loading of the value of the black raisin (without seeds) has rightly been done by the Commissioner (Appeals)

Summary

The Revenue appealed against the Commissioner's order setting aside the loading value of black raisins imported by the respondents from US$ 500 to US$ 1100 per MT. The Tribunal upheld the Commissioner's decision based on the certificates provided by the respondents supporting their declared value.