1997 (7) TMI 282 - AT - Customs

Summary

The departmental appeal was filed against the Collector (Appeals) decision to set aside the Assistant Collector's order regarding the undervaluation of imported chemical "CREATININE." The Assistant Collector determined the value at US $ 95 per Kg, but the Collector (Appeals) disagreed, citing imports by other Indian importers at a higher price. The department's reliance on telex messages quoting US $ 95 per Kg was deemed insufficient as they did not consider quantity discounts. The tribunal upheld the Collector (Appeals) decision, dismissing the appeal.