1996 (1) TMI 190

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..... the Respondents. [Order per : G.P. Agarwal, Member (J)]. - The issue involved in both these appeals centres around the valuation of the imported goods, namely, one set Mini Lab System ACE Stage-I System-B with standard accessories. 2. Collector of Customs, Cochin, in the case of the similar import made by another party in Hyderabad from the same supplier has held vide his two impugned o .....

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..... r of Customs on the basis of invoice of that imports assessed the value of the imported goods as aforesaid. He reiterated the findings of the Ld. Collector of Customs, that fluctuation, if any, in the exchange rate may be relevant for converting the invoice price to the Indian rupees and then calculating the duty and other details. But for the purpose of comparing the prices based on the invoice r .....

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