1990 (5) TMI 160 - AT - Customs

Summary

The appeal involved an order enhancing the value of imported Aniseeds from Hongkong, imposing fines and penalties. The appellant argued that the imported goods were of broken quality, declaring lower values. The authorities based value enhancement on invoices and documents from related imports, concluding the goods were of similar quality. The appellant's argument of a 4-month gap between transactions was dismissed, and the appeal was ultimately dismissed.