1999 (4) TMI 181 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the application challenging the application of a particular margin of profit in a customs case. The tribunal cited a previous order in Archana International v. C.C.E. where a 100% margin of profit was considered appropriate based on market conditions. The tribunal clarified that the 100% margin of profit was specific to that case and not a general rule for all importations.