1988 (3) TMI 216 - AT - Customs

Summary

The dispute was about the valuation of a Sanding Machine imported by the appellants. Customs found the declared value low and enhanced it to DM 76,000 CIF. Appellants claimed the machine was missing two motors, but this plea was not raised earlier and was not allowed. The machine was assessed at the price of DM 76,000 CIF, which was the ruling price in International Trade. The appeal was dismissed.