1996 (8) TMI 199 - AT - Customs

Summary

The appeal relates to the import of Pelikan brand staple pins from South Korea. The declared value was increased by the Collector of Customs from US $0.50 to US $0.66 per dozen boxes CIF. The appellants argued that the lower price was confirmed in a sale agreement, but the Tribunal found that the brand name was not specified in the agreement. The Tribunal upheld the Collector's decision to increase the declared value. The appeal was dismissed.