2000 (5) TMI 723 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the Commissioner's decision to enhance the assessable value of imported Bobbin Cases from China, citing lack of justification and evidence. The Tribunal allowed the appeal and provided consequential reliefs to the appellants. (2000 (5) TMI 723 - CEGAT, Kolkata)