2000 (3) TMI 771 - Commissioner - Customs

Summary

The appeal was filed by M/s. Metec Asia Pvt. Ltd. against an Order-in-Original that enhanced the declared value of impugned goods. The impugned goods were confiscated but could be cleared on payment of fines. The adjudicating authority had enhanced the value of the goods based on raw material costs, which was deemed incorrect. The appellant's submission of the manufacturer's invoice should have been accepted for assessment purposes. The Commissioner found the impugned order to be neither legal nor correct and set it aside, allowing the appeal.