2001 (11) TMI 470 - AT - Customs

Summary

The appeal addressed the rate of duty on Areca Nuts in two bills of entries. The differential duty on bill of entry No. 1579 dated 2-8-2000 was confirmed correctly, while for bill of entry No. 1465 dated 6-7-2000, the differential duty could not be confirmed. The appeal was allowed partly, confirming the demand of duty of Rs. 64,584 and setting aside the demand of duty of Rs. 1,26,642. The Commissioner's order was modified accordingly.