2000 (10) TMI 165 - AT - Customs

Summary

The Department appealed for a higher valuation of imported material at US $ 840/- PMT CIF, but the Tribunal dismissed the appeal, upholding the respondent's valuation of US $ 470/- PMT CIF. The Tribunal found the Department's arguments weak and lacking evidence to support the higher valuation. The appeal was ultimately dismissed due to insufficient evidence and lack of substance in the Department's case.