2000 (9) TMI 460 - AT - Customs

Summary

The appeal challenges the decision of the Commissioner (Appeals) regarding the value of citric acid declared by the importer. The Collector (Appeals) found lack of details supporting the proposed increase in value based on another import of citric acid. The appeal argues that the comparison must involve identical or similar goods under Rule 5 and 6 of the Valuation Rules. Without sufficient details of the importation, such a comparison is not possible. The appeal was dismissed as there was no reason to interfere with the decision.