1990 (6) TMI 189 - AT - Customs

Summary

The appeal was against the order-in-appeal No. S/49-6/82 SIIB of the Collector of Customs (Appeals), Bombay dated 23rd October, 1982. The appellants imported Star Aniseed Chinese FAQ and declared a value of Rs. 49,163/- CIF Bombay. The assessable value was proposed at Rs. 22/- per kg. CIF Bombay, higher than the declared value. The appellants argued about differences in import methods and quality, but failed to provide evidence. The tribunal upheld the customs authorities' decision, dismissing the appeal.