1998 (3) TMI 433 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the order of the Addl. Collector of Customs, New Delhi. The charge of mis-declaration was dropped as the importer had correctly described the goods. The Tribunal upheld the provisional assessment based on 1979 prices and import license requirement, finding no grounds for interference. The appeal was rejected.