1998 (3) TMI 437 - AT - Customs

Summary

The appeal was against the order confiscating imported goods and imposing penalties. The appellant imported counter balance valves at a declared value of US $201 per unit, but the value was enhanced to US $295 per unit based on a previous import. The appellant claimed a discount from the supplier, but the documents were not produced earlier. The Tribunal set aside the order and remanded the case for fresh decision, allowing the appellant to produce original documents and evidence within three months. Appeal allowed.