2001 (8) TMI 209 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dealt with the valuation of trimpots, transistors, and diodes imported by the appellant. The tribunal found issues with the valuation methods used by the authorities, highlighting errors in comparing similar goods and applying domestic prices. The tribunal allowed the appeal, set aside the order, and remanded the matter for reevaluation by the Additional Commissioner.