1996 (7) TMI 214 - AT - Customs

Summary

The appellant imported Javitri Mace from Indonesia, declared value at Rs. 37.40/kg, but Collector valued at Rs. 50.00/kg based on imports at Bombay and Madras ports. Appellant imported poor quality old crop, while Bombay and Madras imports had no data on quality or crop origin. Quantity and quality differences not considered by Collector. Appeal allowed, orders set aside.