1999 (7) TMI 167 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai considered the valuation of a second-hand printing machine imported by the appellant. The department disputed the declared value based on a comparison with another imported machine. The Tribunal found the comparison unjustified due to lack of details on the condition and use of the other machine. The appellant's claim was accepted, and the appeal was allowed with the impugned order set aside.