2001 (11) TMI 161 - AT - Customs

Summary

The appeal was about the declared price of goods at US $24.50 per kg. The Revenue appealed against the Commissioner's decision to accept this price. The Tribunal confirmed the Commissioner's decision, stating that the goods were from different countries and not comparable, so the declared price should not be discarded. The appeal by the Revenue was rejected. (Case: Appellate Tribunal CEGAT, CHENNAI, Citation: 2001 (11) TMI 161 - CEGAT, CHENNAI)